9911796707
TMI Blog2009 (7) TMI 670X X X X Extracts X X X X X X X X Extracts X X X X ..... and denatured spirit. During the process of which, the product "Press Mud" emerges. Department is of the view that the respondent is manufacturing dutiable and non-dutiable products i.e. "Press Mud" using common inputs and hence having not maintained separate inventory as envisaged under Rule 6 of the CENVAT Credit Rules, they are required to reverse 10% of the value of the "Press Mud". The adjudicating authority confirmed the demand as proposed in the show cause notice and also imposed penalty, interest at the applicable rates and ordered for confiscation of the inputs. Aggrieved by such order, respondent preferred an appeal. Ld. Commissioner (Appeals) after considering the various decisions of the Tribunal and the Hon'ble Supreme Court, s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been made on the basis of an audit objection. The appellants in their letter ReV: AC/5880 dated 25-4-2007 have clearly furnished the details of the clearances of "ENRICHED PRESS MUD CAKE (510-COMPOST)" as desired by the Department and in the remarks column have disclosed that "The press mud which is an unmarketable waste of the Sugar unit will be mixed with spent wash of the Distillery and converted into Bio-Compost (i.e.) enriched press mud cake to avoid pollution due to spent was as per the directions of the Pollution Control Board." In spite of this disclosure, the lower authority had simply issued a show cause notice merely mentioning the impugned goods as "Press Mud' i.e. without even knowing the nature of goods alleged to have been cl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of Titawl Sugar Complex [2003 (152) E.L.T. 21 (S.C.)] - Press mud not excisable - Section 3 of Central Excise Ac4 1944." 6. We find that the above findings of the ld. Commissioner (Appeals) are in consonance with the law as has been settled by this Tribunal in the case of CCE, Tirunelveli v. Dharani Sugars & Chemicals Ltd. [2008 (232) E.L.T. 633 (Tri. - Chennai)], which has been followed by the ld. Commissioner (Appeals). Revenue is not able to show any contrary decision which has been relied by the ld. Commissioner (Appeals) and the dutiability of the product "Press Mud" has been already settled by the Hon'ble Supreme Court in the case of Titawi Sugar Complex [2003 (152) E.L.T. 21 (S.C.)]. 7. As such, we find that the issue is now well ..... X X X X Extracts X X X X X X X X Extracts X X X X
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