1999 (11) TMI 158

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..... briefly as stated below :- The appellants are manufacturers of V.P.Sugar and Molasses falling under Chapter 17 of the Schedule to the Central Excise Tariff Act, 1985 and are availing the Modvat credit facility in respect of inputs under Rule 57A of the Central Excise Rules, 1944. They cleared certain quantity of pressmud from their factory without payment of Central Excise duty. They were asked .....

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..... od December, 1996 to April, 1997. In the appeal filed against this order of the Assistant Commissioner, the Commissioner of Central Excise (Appeals) upheld the order of the adjudicating authority holding that pressmud was recognised as a final product in the Central Excise Tariff Act and hence attracted the provisions of Rule 57CC ibid. Hence the present appeal before the Tribunal. It is brought t .....

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..... been followed, of late, by the Tribunal in the case of M/s. Titawai Sugar Complex v. C.C.E., Meerut [Appeal No. E/549/99-NB] as per Final Order No. A/1038/99-NB, dated 24-9-1999. 4. I have perused both the decisions of the Tribunal cited by the learned Advocate and I find that in both the decisions, pressmud has been held to be not marketable and hence not excisabale under Section 3 of the Centr .....

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