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2015 (7) TMI 625 - AT - Central ExciseCenvat Credit - Demand of 5%/10% value of exempted goods - Non maintenance of separate accounts - whether the appellant is liable to pay amount 5%/10% of the value of Bagasse, Press mud and Fly Ash cleared by them as waste - Held that:- Final order of this Bench in appellant's own case vide order (2014 (2) TMI 1180 - CESTAT MUMBAI) has held that press mud is waste and non-excisable. This view of the Tribunal is binding on me and accordingly if the appellant has paid an amount under protest entertaining a view that he is not liable to pay the same it needs to be refunded to him. I also find strong force in contentions raised by the appellant that decision of Hon'ble High Court of Allahabad in the case of Balampur Chini Mills (2013 (1) TMI 525 - ALLAHABAD HIGH COURT) squarely covers the issuee in their favour. The waste cannot be considered as a bye-product and hence it cannot be said that common inputs on input services are utilized for seeking reversal of 5% or 10% of the value of waste products. Accordingly, in my view, the impugned order is liable to be set aside - Decided in favour of assessee.
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