9911796707
TMI Blog2008 (6) TMI 533X X X X Extracts X X X X X X X X Extracts X X X X ..... excisable product. It is not exempted final product to attract provisions of Rule 6(3)(b) of CCR - appeal allowed. - E/788/2007 - 594/2008 - Dated:- 23-6-2008 - Shri P. Karthikeyan, J. REPRESENTED BY : Shri T.C. Rajadas, SDR, for the Appellant. Smt. R. Devika, Advocate, for the Respondent. [Order]. Following an order passed by this Tribunal, vide the impugned order, the Comm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -8-07, [2007 (218) E.L.T. 416 (T)]. Following the decision in the said final order, the lower appellate authority has set aside the order passed by the original authority in the impugned order. 2. The revenue is in appeal against the impugned order. It is argued that press mud is only an intermediate product using which vermin compost is manufactured. The matter arises before the Tribunal for de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... considered the case records and the submissions made by both sides. There is no dispute that press mud is a waste product obtained in the process of manufacture of sugar and molasses. The enriched press mud and vermi compost are prepared from the waste product press mud. In order to attract provisions of Rule 6(3)(b) of CCR, 2004, it is necessary that the goods involved are final products manufact ..... X X X X Extracts X X X X X X X X Extracts X X X X
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