TMI Blog2021 (7) TMI 851X X X X Extracts X X X X X X X X Extracts X X X X ..... inal product because it is not manufactured or produced from input or using input service. The demand cannot sustain and requires to be set aside - Appeal allowed - decided in favor of appellant. - Excise Appeal No.40282 of 2020-SM - FINAL ORDER No. 41468/2021 - Dated:- 13-4-2021 - Ms. Sulekha Beevi C.S, MEMBER (JUDICIAL) Shri P.C. Anand, Consultant for the Appellant Shri Arul C. Durairaj, Authorized Representative for the Respondent ORDER Brief facts are that appellant is engaged in manufacture of rectified spirit, neutral spirit, de-natured spirit and fusel oil. In the process of distillation spent wash emerged as waste. From another Unit which was manufacturing sugar/molasses, the waste product press mud em ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted 16.11.2018 had followed these judgments and decided in favour of the appellant. He prayed that the appeal may be allowed. 4. The learned Authorised Representative Shri Arul C. Durairaj supported the findings in the impugned order. 5. Heard both sides. 6. The very same issue was considered by the Tribunal in the appellant s own case vide Final Order Nos.42961-42963/2018, dated 16.11.2018. The relevant paragraphs are reproduced as under:- 8.2 The above clarification includes items like Bagasse, Dross and Skimmings of non-ferrous metals or any such by-product or waste which are termed as non-excisable goods which find entry in Central Excise Tariff Act [CETA], 1985. The interpretations drawn by various courts including the H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ause it is not manufactured or produced from input or using input service. This is because it is a natural by-product which does not involve any effort nor is it the primary intention of a sugar manufacturer to intent to manufacture press mud. 9. In view of the above, I am of the considered opinion that the amendment heavily relied on by the lower authorities does not cover waste and there being no change with regard to facts, the order of this Bench in the appellant s own case (supra) is squarely applicable, the assessee is not liable to pay any duty and, therefore, the demand is set aside. 7. Following the said decision, I hold that the demand cannot sustain and requires to be set aside. The appeal is allowed with consequentia ..... X X X X Extracts X X X X X X X X Extracts X X X X
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