2002 (4) TMI 137

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..... s whether 'Press-mud' is liable to Excise duty. 2. Shri Hitesh Shah, learned DR, submitted that the Respondents M/s. Keshorai Patan Sahkari Sugar Mills Ltd. manufacture sugar; that the Press-mud is one of the by-product which is obtained during the manufacture of sugar; that the Additional Commissioner, under Adjudication Order No. 39/2001, directed the Respondents to pay Central Excise duty and .....

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..... e price of Press-mud at the time of its clearance in terms of provision of Rule 57CC. Finally, he submitted that as the product is covered by Heading 23.01 it is an excisable product. He relied upon the decision in the case of Ashish Steel Pvt. Ltd. v. CCE, Goa, 1999 (106) E.L.T. 269 (Tri.) wherein it was held that when sub-heading 72.15 of the Tariff clearly speaks of breaking up of ships as an e .....

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..... n the case of Mahalaxmi Sugar Co. Ltd. v. CCE, Meerut, 2000 (115) E.L.T. 668, relied upon by the Respondents. It has been held by the Tribunal in this case that the Press-mud is only a waste and not excisable final product attracting the provisions of Rule 57CC of the Rules. Similar views were expressed by the Tribunal in the case of U.P. State Corporation Ltd. v. CCE, Meerut, 2000 (120) E.L.T. 45 .....

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