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TMI Blog2005 (12) TMI 415X X X X Extracts X X X X X X X X Extracts X X X X ..... hiva Dass, Advocate, for the Respondent. [Order per : T.K. Jayaraman, Member (T)]. - This is Revenue s appeal filed against Adjudication Order No. 87/2002-RP dated 31-12-2002 passed by the Commissioner of Central Excise, Visakhapatnam-II Commissionerate. 2. Revenue has filed the appeal on the following grounds :- The Commissioner has held that, the provisions of Rule 57CC are attract ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he did not propose any recovery for the period from May, 1995 to July, 1996 since the assessee has reversed the entire credit of Rs. 3,86,767/- that was taken by them on HCL CSL and therefore, he has ordered that, no further action will be called for on this point. It is pertinent to mention that the assessee has debited/reversed the duty taken on Caustic Soda Lye and Hydrochloric Acid only. It ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iii) Malted Barley (MB) During the process of manufacture, Ghee is produced as a by-product. In the conversion of MB to starch and sugar, Wort and Husk are separated. The Husk is cleared as cattle feed without payment of duty. Since common inputs mentioned above have been used in the manufacture of exempted as well as dutiable products, Revenue proceeded against them for payment of an amount i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7 inasmuch as the assessee has already reversed the entire credit of Rs. 3,86,767/-. We find that Husk is a waste product and cleared as cattle feed. Therefore, in terms of Rule 57D, no modvat credit can be denied on inputs on the ground that waste emerges. Therefore, the decision of the Adjudicating Authority is correct. 5. In the Grounds of Appeal, Revenue contends that the respondent has not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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