2012 (7) TMI 880

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....or the Respondent : Shri D. D. Joshi, Supdt. (A.R.) ORDER Per : S.S. Kang When the case was called, none appeared on behalf of the appellant. Heard the learned A.R. for the Revenue. 2. The appellant is engaged in the activity of manufacture of sugar and molasses. The waste obtained during the manufacture of sugar are referred as bagasse, press mud and boiler ash. The Revenue is of the ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ss mud and boiler ash are excisable goods, and the manufacturer of sugar and molasses are not maintaining separate records hence, as per the provisions of Rule 6 of the CENVAT Credit Rules, 2004, the manufacturer has to pay 5%-10% of the price of the exempted goods i.e. bagasse, press mud and boiler ash. 4. Regarding demanding duty by invoking the provisions of Rule 6 in respect of boiler ash, ....