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TMI Blog2018 (11) TMI 1080X X X X Extracts X X X X X X X X Extracts X X X X ..... of the value of these goods when they were cleared - Held that:- The judgement of the Hon’ble Madras High Court in EID Parry (I) Ltd. [2013 (3) TMI 366 - MADRAS HIGH COURT] applies in the present case, where it was held that When spent wash and press mud had emerged as inevitable wastes during the process of manufacturing of final products viz., sugar and Denatured Ethyl Alcohol and the said wast ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sing the spent wash and press mud. Show cause notices dt. 3.5.2011 and 4.5.2012 were issued to the appellants inter alia, proposing recovery of an amount equal to 10% / 5% of the value of the goods cleared without payment of duty payable in terms of Rule 6 (3) of Cenvat Credit Rules, 2004 along with interest thereon and imposition of penalty under various provisions of law. All these SCNs were dis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant, Ld. Consultant Shri P.C. Anand submits that the issue is no longer res integra and has been decided in their favour in a number of cases, for example, in CCE Pondicherry Vs EID Parry (I) Ltd. 2012 (293) ELT 10 (Mad.) and CCE Tirunelveli Vs Dharani Sugars Chemicals Ltd. - 2008 (232) ELT 633 (Tri.-Chennai). 3. On the other hand, Ld. A.R Shri B. Balamurugan supports the impugned ..... X X X X Extracts X X X X X X X X Extracts X X X X
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