2013 (2) TMI 309 - AT - Central Excise

Request for adjournment - Press Mud - Manufacture of sugar - Rule 6 of the CENVAT Credit Rules, 2004 - Assessee has availed credit in respect of common input services used in the manufacture of dutiable goods as well as the goods cleared without payment of duty - Revenue argued that the assessee is liable to pay duty @ 5%/10% of the value of the Press Mud - Held that - Following the decision in case of THE AMARAVATHI CO-OPERATIVE SUGAR MILLS LTD (2012 (8) TMI 377 - CESTAT, CHENNAI) that the Press Mud and Sludge arising during the course of manufacture of Sugar and Molasses are waste and non-excisable. in favour of assessee

Summary

The appellant's request for adjournment was declined as the issue was covered by a previous Tribunal decision. The demand for duty on Press Mud was rejected as it was considered waste and non-excisable. The impugned order was set aside, and the appeal was allowed.