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2013 (12) TMI 1036 - CESTAT CHENNAIBenefit of Notification No.4/2006 - Bagasse and Spent Wash processed to produce Bio-compost and Bio-super – Waiver of Pre-deposit – Held that:- The contention that the site at which the products were manufactured was part of the distillery only for the reason that the sales from that site is shown cannot be accepted – Relying upon CCE Tirunelveli Vs Dharani Sugars & Chemicals Ltd. [2008 (8) TMI 618 - CESTAT, CHENNAI] - excisability of Bio-compost and demand under Rule 57CC of the erstwhile Central Excise Rules in respect of chemicals used in Bio-compost was considered - The situation under Rule 6 of the new Cenvat Credit Rules, 2004 cannot be any different - Pre-deposit of dues waived till the disposal – Stay granted.
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