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TMI Blog2013 (3) TMI 187X X X X Extracts X X X X X X X X Extracts X X X X ..... icular dutiable final product, an exempted final product also emerged as an inevitable and unavoidable by-product. The present Rules 6(2) and 6(3) of the Central Excise Rules, 2004 are in pari materia with the provisions of Rule 57CC of erstwhile Central Excise Rules and, therefore, the ratio of Rallis India Ltd. case (supra) would be applicable to the facts of this case also. Moreover, prima facie view that in a case like this where the waste sludge has emerged as an inevitable and unavoidable waste, and it is impossible to maintain separate account and inventory of the inputs used in the manufacture of finished products and inputs used in the manufacture of exempted product - (waste), the provisions of Rules 6(2) and 6(3) cannot b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2004. It is on this basis that a show cause notice dated 22-10-2009 was issued to the appellant for demand of an amount of Rs. 3,61,239/- along with interest and also imposition of penalty on them under Rule 15 of the Cenvat Credit Rules. The show cause notice was adjudicated by the Assistant Commissioner by which the amount demanded was confirmed along with interest and penalty of equal amount was imposed. On appeal to Commissioner (Appeals), the Assistant Commissioner s order was upheld except for setting aside of penalty. Against the order of the Commissioner (Appeals), this appeal along with stay application has been filed. 2. Heard both the sides in respect of stay application. 3. Shri Hemant Bajaj, Advocate, the learned Counsel f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tance which is capable of being sold for some consideration and such goods shall be deemed to be marketable. It is pleaded that in view of the aforesaid amendment, the sludge cleared by the appellant on payment of duty squarely falls within the definition of goods which being covered by sub-heading 3824.90 and being fully exempt from duty, an exempted excisable goods. In support of her contention ld. Jt. CDR referred the Circular No. 904, dated 28-10-2008 issued by the department and also relied upon the judgment of Hon ble Allahabad High Court in the case of Hindalco Industries Ltd. v. Union of India - 2009 (243) E.L.T. 481 (All.). She, therefore, pleaded that this is not a case for waiver. 5. We have carefully considered the submissio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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