9911796707
TMI Blog2000 (2) TMI 312X X X X Extracts X X X X X X X X Extracts X X X X ..... . [Order]. - The applicants filed these applications for waivsr of pre-dsposit of duty demand of Rs. 44,998.00. 2. Ld. Counsel, appearing on behalf of the applicants, submits that in this case the duty is being demanded on the clearance of press-mud, which arise during tne manufacture of sugar. He submits that the Tribunal in the case of M/s. Titawi Sugar Complex v C.C.E., Meerut, vide Fin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... earing of the appeals. 6. With the consent of both the sides, the appeals are being taken up for final disposal as the issue is already covered by the earlier decisions of the Tribunal. 7. The issue involved in these appeals is whether the press-mud arising out of manufacture of sugar, is a final product and whether the appellants are required to pay the amount equal to 8 per cent of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... credit on inputs used in the manufacture of final product where a manufacturer is engaged in the manufacture of final product chargeable to excise duty as well as any other final product which is exempted from payment of excise duty or chargeable to nil rate of duty. The Tribunal in the case of Shankar Sugar Mills (supra) held that press-mud is waste and, therefore, it cannot be said to be excisab ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
