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2018 (11) TMI 1080 - AT - Central ExciseCENVAT Credit - manufacture of dutiable as well as exempt goods - Bio-compost and Bio-super used as fertilizers, are classifiable under CETH 3101.00 attracting ‘Nil’ rate of duty as per Sl.No.63 of the Notification No.04/2006-CE dt.01.03.2006 - demand of an amount equal to 10% / 5% of the value of these goods when they were cleared - Held that:- The judgement of the Hon’ble Madras High Court in EID Parry (I) Ltd. [2013 (3) TMI 366 - MADRAS HIGH COURT] applies in the present case, where it was held that When spent wash and press mud had emerged as inevitable wastes during the process of manufacturing of final products viz., sugar and Denatured Ethyl Alcohol and the said wastes are combined and treated together to form another final product viz., bio-compost, the said final product cannot be brought under Rule 57CC - demand do not sustain - appeal allowed - decided in favor of appellant.
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