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TMI Blog2012 (10) TMI 5X X X X Extracts X X X X X X X X Extracts X X X X ..... further processed to result in exempted product Bio-compost - non-maintenance of separate accounts - Held that:- 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 resulting in exempted product, it cannot be said ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tay petition, I find that the above said demand has been confirmed by the adjudicating authority and upheld by the first appellate authority on the ground that appellant has used common inputs for manufacturing dutiable as well as exempted goods. I find that the issue seems to be covered by various decisions of the Tribunal and hence after allowing the application filed for waiver of pre-deposit o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rate accounts under the provisions of Rule 6 of Cenvat Credit Rules, 2004, he is liable to pay 10% of the value of the exempted by-product i.e. on the Bio-compost or Pres-mud , as the case may be. 5. As correctly pointed out by the learned counsel that this Bench, in the case of M/s. Shree Kamrej Vibhag Sahakari Khand Udyog Mandli Limited, has already decided the issue vide order No. A/835/WZB ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 resulting ..... X X X X Extracts X X X X X X X X Extracts X X X X
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