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TMI Blog2003 (12) TMI 240X X X X Extracts X X X X X X X X Extracts X X X X ..... y the Commissioners (Appeals) are correct orders as they have not used the chemicals for the manufacture of Bio-compost, but the said chemicals were used in the manufacture of sugar and sugar being the final product and as the duty is paid on sugar and therefore, noted that the inputs are not used in the non-duty paying product. This view is acceptable and therefore we hold that the provisions of Rule 57CC is not applicable in this case. In view of the above well-settled legal position, we set aside the impugned order by allowing the appeal with consequential relief, if any. Since a batch of appeals are to come up for hearing on 5th, December, 2003, Registry should issue this order immediately and to hand over the order by dasti to the coun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n behalf of the appellants, ld. Counsel Shri N. Venkatraman submits that the issue has already been decided by the Commissioner (Appeals) vide Order-in-Appeal No. 152/98-(CBE), dt. 20-10-98 wherein in Para 3 he has held that by no stretch of imagination it can be said that Bio-earth was manufactured by using the common inputs such as Phosphoric Acid, Mazu-400, Diftreat Nalco-7415, Mafloc etc. and therefore, the Rule 57CC is not applicable. In this case the order of the Commissioner (Appeals) has been accepted by the department. The very same ld. Commissioner (Appeals) acting in his capacity as an adjudicating Commissioner has passed a different order vide Order-in-Original No. 19/2000, dt. 20-9-2000 which is under challenge. He also submitt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e. 5. We have considered the rival submissions and find that the issue has been decided by two Commissioners (Appeals) and one of the Commissioners (Appeals) happens to be the present adjudicating Commissioner. The matter has been thoroughly discussed in both the orders in appeals passed by the ld. Commissioners (Appeals). The extract of Paras 3 and 4 in Order-in-Appeal No. 152/98-(CBE), dt. 20-10-98 passed by the Commissioner (Appeals) is extracted below. "3. I have gone through carefully the facts of the case and the submissions made by the appellants. The question to be decided in this appeal is as to whether the provisions of Rule 57CC are applicable to the product Bio-earth which is an exempted product. As explained above the chemica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ould be two final products and common inputs should be used in both the categories of final products. In the instant case as already explained the above chemicals have been used only in the manufacture of Bio-earth and hence the provisions of Rule 57CC are not applicable in this case. 4. In view of the above, I allow the appeal and set aside the order passed by the lower authority." 5.1 Para 6 of the Order-in-Appeal Nos. 411-415/2003 (SCN) TRY-II, dt. 29-8-2003 passed by the Commissioner (Appeals) is extracted below : "6. I have gone through carefully the facts of the case and the submissions made by the appellants. As the issue involved in all these appeals is akin, I have taken up for decision in a single combined order. The question t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rising during the manufacture of sugar is not excisable. Reliance is placed on CBEC Circular No. 730/46/2003-CX., dated 31-7-2003. Further, Commissioner of Central Excise, Appeals. Trichy. vide Order-in-Appeal No. 152/98 (CBE) has held that Rule 57CC is not applicable in an identical case." 6. We find both these orders passed by the Commissioners (Appeals) are correct orders as they have not used the chemicals for the manufacture of Bio-compost, but the said chemicals were used in the manufacture of sugar and sugar being the final product and as the duty is paid on sugar and therefore, noted that the inputs are not used in the non-duty paying product. This view is acceptable and therefore we hold that the provisions of Rule 57CC is not app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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