2000 (6) TMI 61

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.... emerges as waste during the course of the manufacture of sugar. The Assistant Commissioner of Central Excise, Saharanpur in his order dated 27-5-1999 held that pressmud is final product and it is a second category of final product as mentioned in Sub-rule (1) of Rule 57CC. So the provisions of Rule 57CC are squarely applicable in this case and the party is required to pay an amount equal to 8% of....

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....No. A/194-195/2000/NB (S), dated 3-2-2000 [1998 (100) E.L.T. 151 (Tribunal)]. (ii) Titawani Sugar Complex v. CCE, Meerut - Final Order No. A/1038/99-NB( SM), dated 24-9-1999. 3. The ld. DR has drawn my attention to the order-in-original where the case of Shankar Sugar Mills v. CCE, Allahabad, 1998 (100) E.L.T. 151 (Tribunal) = 1998 (25) RLT 766 (Tribunal) is cited before the Assistant Commis....

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....and the inputs are used for both the final products directly or indirectly, then the manufacturer will have to pay an amount equal to eight per cent of the price of that category of final product which is subject to nil rate of duty at the time of clearance from the factory. The original authority in his order has observed that the pressmud is one of the final products in the manufacture of sugar ....