2013 (12) TMI 1036

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.... For the Respondent: Shri K.S.V.V. Prasad, JC (AR) ORDER Per Mathew John; 1. The appellant is a manufacturer of sugar. During the course of manufacture, certain products like Bagasse and Spent Wash come into existence which they clear from their factory, take it to a distant location where both are mixed together to produce Bio-compost and Bio-super which are cleared without payment of ....

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....t submits that the place where Bio-compost and Bio-super was manufactured was about 10 Kms. away from the distillery and was not part of the distillery premises at all. Therefore, demand to pay an amount based on value of these products has no meaning because these were not products cleared from the factory where CENVAT credit was taken. He further argued that products namely, Bagasse and Spent Wa....

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.... the waste, refuse or bye product. Similarly, CENVAT is not to be denied if the inputs are used in any intermediate of the final product even if such intermediate is exempt from payment of duty. The basic idea is that CENVAT credit is admissible so long as the inputs are used in or in relation to the manufacture of final products, and whether directly or indirectly. Therefore, he prays that cas....