2013 (2) TMI 309

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..... pay duty @ 5%/10% of the value of the Press Mud - Held that:- Following the decision in case of THE AMARAVATHI CO-OPERATIVE SUGAR MILLS LTD (2012 (8) TMI 377 - CESTAT, CHENNAI) that the Press Mud and Sludge arising during the course of manufacture of Sugar and Molasses are waste and non-excisable. in favour of assessee - E/689/12 - Mum - A/785/12/EB/C-II - Dated:- 31-7-2012 - S.S. Kang And Saha .....

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..... ant is liable to pay 5%/10% of the value of the Press Mud in view of the provision of Rule 6 of the CENVAT Credit Rules, 2004. 3. We find that the Tribunal in the case of Amaravathi Co-Operative Sugar Mills Ltd. (supra) held that the Press Mud and Sludge arising during the course of manufacture of Sugar and Molasses are waste and non-excisable. In view of the above decision, the impugned order i .....

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