TMI Blog2015 (10) TMI 872X X X X Extracts X X X X X X X X Extracts X X X X ..... ibunal, and vide their order dated 4.11.2008 reported as Narmada Gelatines Ltd. Vs. CCE, Bhopal [2008 (11) TMI 75 - CESTAT NEW DELHI], it was held that di-calcium phosphate and enriched di-calcium phosphate are by products which emerged during the process of manufacture of gelatine their final product. As such, the provisions of Rule 6(3)(b) are not applicable. Apart from the above, learned advoc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ovisions of 6(3)(b) on the ground that during the course of manufacture of their final product gelatine, ossein emerges and Hazardous mother liquor emerges which is further processed to manufacture di-calcium phosphate and enriched Di-calcium phosphate which is exempted.In as much as the appellants have not maintained separate accounts for the credit availed on the inputs used both in dutiable as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion to Mumbai High Court decision in Rallis India Ltd. Vs. Union of India [2009 (233) ELT 301 (Bom)] wherein in similar circumstances, the same products were held to be by-product, thus not attracting the legal provisions for payment of same as 10% of value of final products. 3. In as much as the issue stand decided by Mumbai High Court as also by the Tribunal in appellants own case, we set a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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