2008 (10) TMI 491

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..... [Order]. In terms of the impugned order the appellant is required to pay Rs. 1,00,660/- besides education cess and interest on the said amount, a penalty of Rs. 1,02,673/- (including education cess) has also been imposed. The appellant seeks waiver of pre-deposit in terms of Section 35F of the Central Excise Act. 2. The appellant is engaged in the manufacture of barley malt. They purchas .....

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..... No. 1354 of 2008 in Excise Appeal No. 1393 of 2008) [2009 (236) E.L.T. 623 (Tribunal)] wherein the Bench took a view that malt roots come into existence as waste during the manufacture of barley malt, and as per the supplementary instructions of the Board, credit is available in respect of inputs contained in waste or by-product. The said order prima facie, in my opinion, does not lend any suppor .....

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