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2015 (10) TMI 872 - AT - Central ExciseDuty demand - non maintenance of separate account - Manufacture of dutiable as well as exempted goods - by-products - Held that:- Proceedings were initiated against the appellant for the earlier period making the same allegations which were upheld by the lower authorities. The matter came up before Tribunal, and vide their order dated 4.11.2008 reported as Narmada Gelatines Ltd. Vs. CCE, Bhopal [2008 (11) TMI 75 - CESTAT NEW DELHI], it was held that di-calcium phosphate and enriched di-calcium phosphate are by products which emerged during the process of manufacture of gelatine their final product. As such, the provisions of Rule 6(3)(b) are not applicable. Apart from the above, learned advocate also draws our attention to Mumbai High Court decision in Rallis India Ltd. Vs. Union of India [2008 (12) TMI 46 - HIGH COURT BOMBAY] wherein in similar circumstances, the same products were held to be by-product, thus not attracting the legal provisions for payment of same as 10% of value of final products. - Impugned order is set aside - Decided in favour of assessee.
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