2009 (7) TMI 670 - AT - Central Excise

Excisability of press mud cenvat credit for exempted and non exempted products Held that - It is another matter and a decided issue that both Press-mud and Enriched Bio-compost were held to be not excisable. - dutiability of the product Press Mud has been already settled by the Hon ble Supreme Court in the case of Titawi Sugar Complex 2008 -TMI - 46480 - SUPREME COURT OF INDIA

Summary

The Appellate Tribunal CESTAT, Bangalore heard a case regarding the demand of duty from a manufacturer on the product "Press Mud". The respondent, a manufacturer of sugar, molasses, and denatured spirit, was accused of not maintaining separate inventory for dutiable and non-dutiable products, resulting in a demand for 10% reversal of the value of "Press Mud". The adjudicating authority upheld the demand, but the Commissioner (Appeals) set aside the order based on the Tribunal's past decisions. The Tribunal found that the Commissioner's decision was in line with established law, including a Supreme Court ruling on the excisability of "Press Mud". Consequently, the appeal by the Revenue was rejected, and the stay petition and appeal were disposed of accordingly. The issue was deemed to be well covered in favor of the respondent by previous Tribunal decisions and Supreme Court rulings. The case was presided over by S/Shri M.V. Ravindran, Member (J) and P. Karthikeyan, Member (T). Shri K.S. Srinivasa represented the Appellant, while Shri B.N. Gururaj represented the Respondent. The order was pronounced in court by M.V. Ravindran, Member (J).