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TMI Blog2013 (12) TMI 1036X X X X Extracts X X X X X X X X Extracts X X X X ..... r the reason that the sales from that site is shown cannot be accepted – Relying upon CCE Tirunelveli Vs Dharani Sugars & Chemicals Ltd. [2008 (8) TMI 618 - CESTAT, CHENNAI] - excisability of Bio-compost and demand under Rule 57CC of the erstwhile Central Excise Rules in respect of chemicals used in Bio-compost was considered - The situation under Rule 6 of the new Cenvat Credit Rules, 2004 cannot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... heir distillery unit. Revenue also was of the view that these products are sold and hence excisable but exempted products. Consequently Revenue wanted the applicant to reverse an amount at the rate of 5%/10% (depending on the period) of the value of these products as per the provisions of Rule 6 of Cenvat Credit Rules, 2004. Based on such reasoning, a demand was issued for the period April 06 to M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spect of clearances of waste products. He relies on the decisions of the Tribunal in the case of Indian Potash Ltd. Vs CCE Allahabad - 2012 (281) ELT 625 in the matter of Bagasse and in the case of CCE Tirunelveli Vs Dharani Sugars Chemicals Ltd. - 2008 (232) ELT 633 in the matter of effluent from the distillery which expression will cover Spent Wash. Therefore, he submits that there is no case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... illery unit as is seen from the trial balance of the company. Since Bagasse is not a waste item but an excisable item much in demand in the market amounts @ 5%/ 10% of the price of the products should be paid as per Rule 6. 5. Considered the arguments on both sides. We do not agree with the contention that the site at which the impugned products were manufactured was part of the distillery only ..... X X X X Extracts X X X X X X X X Extracts X X X X
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