9911796707
TMI Blog2012 (7) TMI 474X X X X Extracts X X X X X X X X Extracts X X X X ..... ld that:- Show cause notices issued in these cases are defective inasmuch as neither of the show cause notices indicates as to which are the input and input services used which have resulted in the generation of press-mud which was converted into bio-compost - orders are set aside and the appeals are allowed - 3040 of 2011 and 1293 of 2012 - - - Dated:- 7-6-2012 - Mr. Justice Ajit Bharihoke, Mr. Rakesh Kumar, JJ. Present for the appellant : Shri Mayank Garg,Advocate Present for the respondent : Shri S.K.Panda, A.R. Per Mr. Rakesh Kumar: The appellant are manufacturers of sugar and molasses. In course of manufacture of sugar two waste products are generated pressmud and waste water which for complying with the envir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lves can be decided as only a short issue is involved. Accordingly, the requirement of pre-deposit is waived and with the consent of both the sides the matters were heard for final disposal. 3. Shri Mayank Garg, Advocate, the learned Counsel for the appellant pleaded that press-mud is an unavoidable and inevitable waste which arises when the cane juice obtained after crushing the sugarcane is further processed for manufacture of sugar; that press-mud is nothing but impurities present in the cane juice; that press-mud is converted into bio-compost and is cleared by the appellant ; that none of the show cause notices mention as to which common input or input services have been used in or in relation to the manufacture of Bio-compost and o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt in the matter of Rallis India Ltd. vs. UOI (supra) wherein the Hon ble Bombay High Court held thus: 26. In the present case, the mother liquor arising in the manufacture of gelatin is admittedly a waste on which no excise duty is payable. In spite of the fact that no excise duty is payable on the clearance of waste mother liquor, in view of Rule 57D, the petitioner is entitled to avail entire credit of duty paid on HCL which is used as input in the manufacture of gelatin. In other words, in the present case, the petitioner is not required to reverse the credit of duty on HCL at the time of clearance of the waste mother liquor and consequently there would not be any obligation to pay presumptive amount under Rule 57CC for not maintain ..... X X X X Extracts X X X X X X X X Extracts X X X X
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