2014 (1) TMI 155

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..... ste Water’ arises which is cleared by the appellant as non-excisable product. It is the case of the Revenue that appellant has used common input services without maintaining separate accounts and hence the appellant is liable to discharge 5% of the value of the ‘Press Mud’ which is cleared without payment of duty - appellant has made out a prima facie case for the waiver of pre-deposit of the amou .....

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..... e course of manufacturing of sugar, a waste product namely Press Mud and Waste Water arises which is cleared by the appellant as non-excisable product. It is the case of the Revenue that appellant has used common input services without maintaining separate accounts and hence the appellant is liable to discharge 5% of the value of the Press Mud which is cleared without payment of duty. I find, .....

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