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TMI Blog2007 (8) TMI 148X X X X Extracts X X X X X X X X Extracts X X X X ..... E/395/2007 - 1033/2007 & Stay Order No. 864/2007 - Dated:- 20-8-2007 - [Order]. - This is an application for waiver of pre-deposit and stay of recovery of Rs. 1,56,180/- being 8% of the sale price of the Enriched Press Mud and Vermi Compost cleared by M/s. Chengalrayan Co-operative Sugar Mills Ltd., during 2002-03 and 2003-04, demanded by the original authority and affirmed by the Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. Reiterating the grounds of appeal, the ld. Counsel for the appellants cites the decision of the Tribunal in CCE v. Shakumbari Sugar Allied Industries Ltd. reported in 2004 (176) E.L.T. 819 (Tri.-Del.), wherein the Tribunal had decided that bagassee was a waste obtained during the manufacture of sugar and that such waste could not be regarded as a final product attracting Rule 6 of CCR, 200 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ispute that press mud is a waste product obtained in the process of manufacture of sugar and molasses. The enriched pressmud and vermin compost are prepared from the waste product pressmud. In order to attract provisions of Rule 6(3)(b) of CCR, 2004 it is necessary that the goods involved are final products manufactured using common inputs. Pressmud being a waste product, no amount can be demanded ..... X X X X Extracts X X X X X X X X Extracts X X X X
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