2000 (6) TMI 61

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..... ssistant Commissioner of Central Excise, Saharanpur in his order dated 27-5-1999 held that pressmud is final product and it is a second category of final product as mentioned in Sub-rule (1) of Rule 57CC. So the provisions of Rule 57CC are squarely applicable in this case and the party is required to pay an amount equal to 8% of the price of pressmud at the time of its clearance from the factory. .....

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..... al)]. (ii) Titawani Sugar Complex v. CCE, Meerut - Final Order No. A/1038/99-NB( SM), dated 24-9-1999. 3. The ld. DR has drawn my attention to the order-in-original where the case of Shankar Sugar Mills v. CCE, Allahabad, 1998 (100) E.L.T. 151 (Tribunal) = 1998 (25) RLT 766 (Tribunal) is cited before the Assistant Commissioner but he has observed in his order that this order is not applicable .....

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..... then the manufacturer will have to pay an amount equal to eight per cent of the price of that category of final product which is subject to nil rate of duty at the time of clearance from the factory. The original authority in his order has observed that the pressmud is one of the final products in the manufacture of sugar and it is subject to nil rate of duty. Further, the inputs are used in the .....

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