Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2013 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (12) TMI 53 - CESTAT BANGALOREDuty liability under Rule 6(3) of the CENVAT Credit Rules, 2004 – Common inputs in the manufacture of dutiable as well as exempted goods - Press-mud emerges as a waste in the process of manufacture of sugar and molasses – Waiver of Pre-deposit – Held that:-“Manufacture” as defined under the Act pertains to any process leading to a “manufactured product” - It is undeniable that press-mud which was generated in the appellant’s factory during the material period was not a “manufactured product”- the fundamental test of manufacture fails - press-mud cannot be considered to be an ‘exempted excisable goods’ - t is also pertinent to note that this commodity does not figure anywhere in the 1st Schedule to the Central Excise Tariff Act - Rule 6(3) is not attracted and the demand is unsustainable – Pre-deposits waived till the disposal – Stay granted.
|