2012 (1) TMI 115

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..... the case of CCE, Visakhapatnam v. Sri Sarvarya Sugars Ltd. reported in [2009 (7) TMI 670 - CESTAT, BANGALORE] held that admixture of two waste materials is also a waste material. In view of the above decisions, we find that the applicant has a strong prima facie case in their favour, therefore the pre-deposit of duty and interest is waived and recovery of the same is stayed during the pendency of .....

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..... ixture becomes organic manure which is cleared without payment of duty. The contention of the Revenue is that the applicant is liable to pay 10% of the price of organic manure as the applicant was availing credit in respect of common inputs used in the manufacture of dutiable and exempted goods and the applicant is not maintaining separate records. 3. The contention of the applicant is that the .....

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