2003 (7) TMI 709

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.... appeal whereby the Commissioner (Appeals) held that press-mud is only residual waste and is not excisable final products, Therefore, the provisions of Rule 57CC of the Central Excise Rules, 1944 is not applicable. Similar observation was made by the Commissioner (Appeals) in the appeal in the case of Kichha Sugar Co. Ltd. in respect of 'Bagasse'. 2. The contention of the Revenue is that ....

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....he Revenue is invoking the provisions of Rule 57CC of the Central Excise Rules asking for 8% of the value of press-mud and Bagasse. Rule 57CC of Central Excise Rules, 1944 provides that when a manufacturer is manufacturing excisable and exempted goods and were availing the benefit of MODVAT credit in that case in respect of exempted goods the manufacturer has to pay 8% of the value of exempted goo....