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2012 (10) TMI 5 - AT - Central ExciseDemand confirmed on the ground that appellant has used common inputs for manufacturing dutiable as well as exempted goods - appellant engaged in the manufacture of sugar and during the course of manufacturing sugar by-product Pres-mud emerges, which is further processed to result in exempted product Bio-compost - non-maintenance of separate accounts - Held that:- Press-mud is a by-product or waste. In this case, the press-mud and spent wash emerged during the course of sugar have been further processed which resulted in exempted product Bio-compost. Just because the press mud is processed further resulting in exempted product, it cannot be said that the appellant is required to maintain separate accounts. Further, in the case of CCE Visakhapatnam Vs. Sri Sarvarya Sugar Ltd (2009 (7) TMI 670 - CESTAT, BANGALORE ), Tribunal took a view that the appellant was not required to reverse the 10% of the value of press mud under Rule 6 of CENVAT Credit Rules, 2004. In view of aforesaid, impugned order is set-aside - Decided in favor of assessee
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