1999 (9) TMI 730

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..... the Appellant. Shri S. Ramanathan, JDR, for the Respondent. [Order]. - The appellants filed this appeal against the Order-in-Appeal dated 30-11-1998 passed by the Commissioner of Central Excise (Appeals). In the impugned order, it is held that press-mud is a final product, which is chargeable to nil rate of duty. Therefore, the appellants are required to pay the amount equal to 8 per cent of .....

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..... sugar, is not a marketable commodity and, therefore, is not excisable. He submits that the press-mud is nothing but residual waste consisting of impurities present in the sugar cane juice which are completely eliminated with the help of chemicals used for clarification of sugarcane juice used for further processing in the manufacture of sugar. He, therefore, prays that the appeal be allowed. 3.&e .....

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..... se of Shankar Sugar Mills (supra) specifically held that press-mud, arising during the manufacture of sugar, is not marketable commodity and, therefore, is not excisable. Rule 57CC of the Central Excise Rules provides only adjustment of credit on inputs used in the manufacture of final product where a manufacturer is engaged in the manufacture of final product chargeable to excise duty as well as .....

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