TMI Blog2013 (12) TMI 454X X X X Extracts X X X X X X X X Extracts X X X X ..... e of manufactured product viz sugar not meeting the specification of standard sugar and is brown in colour - This is reprocessed and converted into normal sugar – it cannot be considered as waste or unmanufactured product, it is residue of manufactured product and can be reprocessed to manufactured product viz. sugar 8% amount is correctly demanded under Rule 6 (3) (b) of Cenvat Credit Rule, 2001. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the case are that the appellants are engaged in the manufacture of sugar and availing Cenvat Credit on inputs. During the manufacture of sugar, a residue of manufactured product known as Brown Sugar remains. This residue sugar is brown in colour and sucrose content is less than normal/standard sugar. Most of the sugar manufacturing unit reprocess it and converts into standard sugar and clear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of brown sugar under Rule 6 (3) (b) of Cenvat Credit Rules, 2001. Against the said demand appellants are before us. 4. Ld. Advocate's main argument is that Brown Sugar is a waste product and is not manufactured goods and hence non-excisable and therefore is beyond the scope of Rule 6(2) of Cenvat Credit Rules and hence 8% of sale price is not required to be paid. Ld. Advocate also quoted numbe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and can be reprocessed to manufactured product viz. sugar 8% amount is correctly demanded under Rule 6 (3) (b) of Cenvat Credit Rule, 2001. 7. We have gone through various case laws cited by the appellants. Most of these case laws are in respect of Baggage (sic) and press mud, which are waste of agriculture inputs. In case of Rallis India Ltd. reported in = (2009 (233) ELT 301 (Bom) and Sterlin ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
