9911796707
TMI Blog2019 (5) TMI 322X X X X Extracts X X X X X X X X Extracts X X X X ..... allowed - decided in favor of appellant. - EXCISE APPEAL NO: 611 of 2011 - A/85667/2019 - Dated:- 3-4-2019 - DR. D. M. MISRA, MEMBER (JUDICIAL) And MR. ANJANI KUMAR, MEMBER (TECHNICAL) Shri Durgesh Nadkarni, Advocate for appellant Shri Sanjay Hasija, Superintendent (AR) for respondent ORDER PER: DR. D.M. MISRA Heard both sides. 2. This is an appeal filed against Order-in-Appeal No: SR/204/ NGP/2011 dated 18/01/2011 passed by the Commissioner of Central Excise Customs (Appeals), Nagpur. 3. Briefly stated, the facts of the case are that the appellant are engaged in the manufacture of sugar molasses, denatured ethyl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icable. In support, the Learned Advocate refer to the judgment of Hon ble Allahabad High Court, which upheld the judgment of the Tribunal in the case of Manakpur Chini Mills v. Commissioner of Central Excise, Allahabad [2012 (284) ELT 638 (Tri. Del.)]. 5. Learned AR for Revenue reiterates the findings of the Learned Commissioner (Appeals). 6. We have carefully considered the submissions advanced by both the sides. We find that the Tribunal in Manakpur Chini Mills case in similar circumstances after analyzing the amendment to Section 2(d) of Central Excise Act, 1944 and considering the judgment of the Bombay High Court in Rallis India Ltd v. Union of India [2009 (233) ELT 301 (Bom).] observed as follows. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CC would arise only if the waste mother liquor is held to be a final product. It is not even the case of the revenue that the waste mother liquor arising in the manufacture of gelatin is a final product. Therefore, in the facts of the present case, if Rule 57CC was not applicable at the time of clearance of waste mother liquor, then Rule 57CC would not apply at the time of clearance of the exempted phosphoryl A and B manufactured out of waste mother liquor. 7. Otherwise also, we find that show cause notices issued in these cases are defective inasmuch as neither of the show cause notices indicates as to which are the input and input services used which have resulted in the generation of press-mud which was converted into ..... X X X X Extracts X X X X X X X X Extracts X X X X
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