2012 (7) TMI 880

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..... on inputs, the manufacturer has to maintain separate account for the manufacture of exempted goods. The case of the Revenue is that bagasse, press mud and boiler ash are excisable goods, and the manufacturer of sugar and molasses are not maintaining separate records hence, as per the provisions of Rule 6 of the CENVAT Credit Rules, 2004, the manufacturer has to pay 5%-10% of the price of the exemp .....

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..... ss mud and boiler ash. The Revenue is of the view that the appellant availed credit in respect of common inputs and input service in the manufacture of final product and in respect of the goods which are cleared without payment of duty and are not maintaining separate account therefore, the appellant is liable to pay appropriate duty as provided in the CENVAT Credit Rules, 2004, on the price of Ba .....

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..... ovisions of Rule 6 in respect of boiler ash, we find that the issue is now settled by the decision of Hon ble Supreme Court in the case of Union of India vs. Ahmedabad Electricity Co. Ltd. 2003 (158) ELT 3 (S.C.) wherein the Hon ble Supreme held that Cinder i.e. un-burnt or partly burnt coal which is left out in the boiler are not excisable goods. 5. We find no reason to take contrary view. As .....

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