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2012 (12) TMI 885 - CESTAT, MUMBAIDuty on bagasse & press-mud - manufacture of sugar and molasses in a sugar factory - seeking waiver of pre-deposit along with interest and penalty - Held that:- As decided in Indian Potash Ltd. vs. Commissioner of Central Excise, Allahabad [2012 (12) TMI 347 - CESTAT, NEW DELHI] & COMMR. OF C. EX., PONDICHERRY Versus CHEYYAR CO-OP. SUGAR MILLS LTD. [2008 (6) TMI 533 - CESTAT, CHENNAI] bagasse and press-mud are waste products and no amount under Rule 6 of the CENVAT Credit Rules can be demanded from the assessee against the exempted clearances made by them - there is no possibility of any input/chemicals having been used at that stage - pre-deposit is waived and stay granted.
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