2013 (2) TMI 415

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....Adv. Per: S.S. Kang: Heard both sides. 2. The Revenue filed this appeal against the impugned order passed by the Commissioner (Appeals). 3. The brief facts of the case are that the respondents are engaged in the manufacture of sugar and ethyl alcohol (rectified spirit). During the manufacture of the final product, press mud and spent wash come into existence and the same were mixed tog....

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....wash and press mud which are mixed together to manufacture compost fertilizer are non-excisable items. It is therefore incorrect on part of Adjudicating Authority to hold that molasses is used in manufacture of compost fertilizer. It may be pointed out that in the case of waste refuse or bye-product arising during the manufacture of final product, Rule 57D comes into play in terms of which Modvat ....