1998 (1) TMI 81

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.... in the manufacture of sugar and molasses availing Modvat credit facility under Rule 57A and Rule 57Q of the Central Excise Rules, 1944. In the process of manufacture of sugar, according to the petitioner, a by-product known as `Press mud' is obtained at the stage of filteration of juice and no inputs on which the petitioners are availing Modvat credit are being used till the stage of filteration ....

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....ty should not be imposed upon them under Rule 57-I read with Rule 173Q of Central Excise Rules, 1944. The petitioners allege that they have already filed a reply to the show cause notice and had also earlier made a representation dated 19-6-1997, contained in Annexure A-2 to the writ petition, denying their liability to any excise duty under the Central Excise Act or the Rules made thereunder. The....

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....ision, Muzaffarnagar. The petitioners have also prayed for a writ of mandamus commanding the respondents not to press for the demand of duty on `Press mud' cleared till date during the pendency of adjudication proceedings in response to the show cause notice. 2. We have heard learned Counsel for the parties. 3. As the final decision is yet to be taken on the petitioners' own showing and the ....