2012 (5) TMI 519

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.... Shri Sanjay Jain, AR, for the Respondent. [Order (Oral)]. - After hearing both sides, I find that the issue is involved as to whether the appellant was required to pay 5% of the value of press mud/spent wash which comes into existence during the course of manufacture of sugar. The demand stands confirmed against the appellant in terms of the provisions of Rule 6(3)(b) of Cenvat Credit Rul....

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....clude any article which is capable of being bought and sold for a consideration and such goods shall be deemed to be a marketable, the press mud is required to be held as marketable and hence excisable, inasmuch as the appellants are selling the press mud for a consideration. 3. I find that identical issue was considered by the Tribunal's Division Bench in the case of Indian Potash Ltd. an....

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....ference in the facts and circumstances of the case. Moreover, neither the SCN nor the impugned order in appeal mentions as to which common Cenvat credit availed inputs have been used in manufacture of sugar and molasses (dutiable final product) and bagasse (exempted final product). Since Bagasse emerges at sugarcane crushing stage, there is no possibility of any inputs-chemicals etc. having been u....