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TMI Blog2009 (2) TMI 683X X X X Extracts X X X X X X X X Extracts X X X X ..... er Chitkara, SDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - The appellant is engaged in the manufacture of Gelatin falling under Chapter 35 of the first schedule to the Central Excise Tariff Act, 1985. During the course of manufacture of Gelatin, a By-product called Di-Calcium Phosphate, falling under Chapter 23 of the Tariff emerges. The said Di-Calcium Phosphate is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ydrochloric Acid on which the credit was availed stands set aside by the Hon'ble Mumbai High Court as reported in 2009 (233) E.L.T. 301 (Bom.) = 2009-TIOL-16-HC-MUM-CX. It stands held that 10% amount is not required to be paid on the waste generated, which was also mother liquor in that case. The relevant paragraphs of the said judgment are reproduced for ready reference. "26. In the present ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... B' would not attract Rule 57CC, because, if Rule 57CC was not applicable at the time of clearance of the waste mother liquor arising in the manufacture of dutiable gelatin, then the said rule cannot be applied merely because mother liquor was further processed to manufacture exempted final product, namely, phosphoryl 'A' and 'B'. In other words, liability to pay the presumptive amount under Rule 5 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the present case the same processed to obtain Di-Calcium Phosphate. However, the said factor would not make any difference in as much as, in terms of the above judgment, mother liquor having emerged in between, there is no requirement to either reverse the credit or to pay duty in terms of Rule 57CC. As such by following the ratio of the above decision, we set aside impugned order and allow the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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