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TMI Blog2012 (7) TMI 81X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri S.K. Mall, A.R.: for the Revenue. Per: Mr.B.S.V. Murthy: The appellant is engaged in the manufacture of sugar and during the course of manufacture of sugar, a product press-mud emerges which is actually a waste and by itself cannot be of much use, which is further processed and mixed with Spent Wash and Bio-compost emerges. It has to be mentioned that spent wash is als ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roduct or waste during the course of manufacture is not relevant for the purpose of eligibility and availment of CENVAT Credit. This decision was followed by Hon'ble High Court of Gujarat in the case of Sterling Gelatin 2011 (270) ELT 200 (Guj.). Since the issue is covered by the decision by decisions of two High Courts cited by him, he submits that the appeal itself may be decided since the nothi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Sterling Gelatin, mother liquor came into existence during the course of manufacture of Gelatin, which is inevitable by-product. Similarly, in this case also, Press-mud is a by-product or waste. In this case, the press-mud and spent wash emerged during the course of sugar have been further processed which resulted in exempted product Bio-compost. Just because the press mud is processed further r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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