https://www.taxtmi.com/caselaws?id=221010 Bio-compost cleared by a sugar manufacturer was treated as not liable to central excise duty, following the Tribunal's prior view on the issue. The Tribunal also applied Rule 57D to hold that Modvat credit cannot be denied merely because common inputs are used in relation to dutiable goods and waste, refuse, exempt, nil-rated, or otherwise non-excisable by-products. On that basis, clearance of press mud, spent wash, and the resulting bio-compost without duty did not justify reversal or denial of credit. The duty demand was held unsustainable and the credit was accepted as correctly availed. en-us Mon, 17 Sep 2012 00:00:00 +0530 Tue, 19 Feb 2013 21:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221010 Bio-compost cleared by a sugar manufacturer was treated as not liable to central excise duty, following the Tribunal's prior view on the issue. The Tribunal also applied Rule 57D to hold that Modvat credit cannot be denied merely because common inputs are used in relation to dutiable goods and waste, refuse, exempt, nil-rated, or otherwise non-excisable by-products. On that basis, clearance of press mud, spent wash, and the resulting bio-compost without duty did not justify reversal or denial of credit. The duty demand was held unsustainable and the credit was accepted as correctly availed. Case-Laws Central Excise Mon, 17 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221010