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TMI Blog2014 (4) TMI 577X X X X Extracts X X X X X X X X Extracts X X X X ..... ices for the manufacture of VP sugar in the sugar mills. Bagasse, Press-mud and Bio-compost arises / emerges during the manufacturing of said final products VP sugar and it cannot be said that these three items are manufactured by the appellant - Decided in favour of assessee. - Appeal No. : E/10400-10404,10462-10464,10525,10581,10582/2014-DB - ORDER No. A/10484-10494/2014 - Dated:- 2-4-2014 - Mr. M.V. Ravindran and Mr. H.K. Thakur, JJ. For the Respondent : Shri Alok Srivastava (A.R.) JUDGEMENT Per: Mr. M.V. Ravindran; All these appeals and stay petitions are filed against a common order in appeal no.SUR-EXCUS-001-APP-558 to 569/13-14, dt. 20.12.2013, hence are being disposed of by a common order. 2. Appellants M/s. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd that the issue involved is no more res-integra. We find that there is no dispute as to the fact that appellant is manufacturing VP sugar. While manufacturing the said sugar, Bagasse which is the waste of crushed sugarcane, Press-mud and Bio-compost arises. It is the case of the revenue that the appellant having utilized common inputs that the appellant is required to reverse 5% of the value of such Bagasse, Press-mud and Bio-compost cleared then without the payment of the duty. Lower authorities have also relied upon CBEC circular no.904/24/2009-CX, dt. 28.10.2009. 6. It is seen that the very same circular dt. 28.10.2009 was contested by one of the sugar mills before Hon ble High Court of Allahabad in the case of Balrampur Chini Mills ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the respondent for the manufacture of Gelatin, the emergence of Mother Liquor was inevitable. Hence, while it is no doubt correct to say that Hydrochloric Acid has been used in or in relation to manufacture of Mother Liquor, the identical quantity of the same goods has simultaneously been used in the manufacture of Gelatin. The emergence of Mother Liquor during the course of manufacture of Gelatin, therefore, by itself is not a ground to invoke the provisions of Rule 6 of the Rules. 11. Under the Scheme of the Central Excise Act and the Rules framed thereunder, credit of the duty paid on inputs used in the manufacture of dutiable goods is given under the Cenvat Credit Rules so as to prevent the cascading effect of duty. Cenvat Credit is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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