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2012 (7) TMI 474 - AT - Central ExciseCenvat credit – Rule 6 - Maintenance of separate accounts - manufacturers of sugar and molasses - two waste products are generated pressmud and waste water which for complying with the environmental regulations, are mixed together and converted into bio-compost which is sold by them – alleged that since bio-compost is an excisable product under Chapter 31 of the Central Excise Tariff with nil rate of duty, same would be an exempted goods as defined in Cenvat Credit Rules, 2004 - no separate account and inventory have been maintained - appellant required to pay an amount equal to 5% of the sale value of bio-compost – Held 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 bio-compost - orders are set aside and the appeals are allowed
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