{"id":147532,"date":"2000-02-03T00:00:00","date_gmt":"2000-02-02T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/u-p-state-sugar-corpn-ltd-vs-commissioner-of-c-ex-on-3-february-2000"},"modified":"2017-07-17T09:31:45","modified_gmt":"2017-07-17T04:01:45","slug":"u-p-state-sugar-corpn-ltd-vs-commissioner-of-c-ex-on-3-february-2000","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/u-p-state-sugar-corpn-ltd-vs-commissioner-of-c-ex-on-3-february-2000","title":{"rendered":"U.P. State Sugar Corpn. Ltd. vs Commissioner Of C. Ex. on 3 February, 2000"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Delhi<\/div>\n<div class=\"doc_title\">U.P. State Sugar Corpn. Ltd. vs Commissioner Of C. Ex. on 3 February, 2000<\/div>\n<div class=\"doc_citations\">Equivalent citations: 2000 (119) ELT 74 Tri Del<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p>S.S. Kang, Member (J) <\/p>\n<p> 1. The applicants filed these applications for waivsr of pre-dsposit of duty demand of Rs. 44,998.00.\n<\/p>\n<p>2. Ld. Counsel, appearing on behalf of the applicants, submits that in this case the duty is being demanded on the clearance of press-mud, which arise during me manufacture of sugar. He submits that the Tribunal in the case of Titawi Sugar Complex v C.C.E., Meerut, vide Final Order No. 1038\/99-NB (S), dated 24-9-1999 after relying upon the earlier decision of the Tribunal in the case of Shankar Sugar Mills reported in 1998 (25) RLT 766, held that press-mud arising during the manufacture of sugar is not excisable. Therefore, no duty can be demanded. He, therefore, prays that the applications be allowed.\n<\/p>\n<p>3. Heard ld. DR, who reiterated the findings of the lower authorities and submitted that the appellants filed the necessary declaration declaring the press-mud as excisable product. He, further, submits that the press-mud is specifically covered under the excise tariff under Heading 2301.\n<\/p>\n<p>4. Heard both sides.\n<\/p>\n<p>5. In view of the earlier decision of the Tribunal, the deposit of whole duty amount is waived for hearing of the appeals.\n<\/p>\n<p>6. With the consent of both the sides, the appeals are being taken up for final disposal as the issue is already covered by the earlier decisions of the Tribunal.\n<\/p>\n<p>7. The issue involved in these appeals is whether the press-mud arising out of manufacture of sugar, is a final product and whether the appellants are required to pay the amount equal to 8 per cent of the price of press-mud charged by the appellants for the sale of press-mud, as provided under Rule 57CC of the Central Excise Rules. The Tribunal in the case of Titawi Sugar Complex (supra), held as under:\n<\/p>\n<p> &#8220;In this case, the Revenue is asking for duty under Rule 57CC of the Central Excise Rules on the sale of press-mud which was cleared by the appellants. The contention of the appellants is that they were engaged in the manufacture of sugar and the press-mud is only residual waste. It is not a by-product for their final product. The Tribunal in the case of Shankar Sugar Mills (supra) specifically held that press-mud, arising during the manufacture of sugar, is not marketable commodity and, therefore, is not excisable. Rule 57CC of the Central Excise Rules provides only adjustment of credit on inputs used in the manufacture of final product where a manufacturer is engaged in the manufacture of final product chargeable to excise duty as well as any other final product which is exempted from payment of excise duty or chargeable to nil rate of duty. The Tribunal in the case of Shankar Sugar Mills (supra) held that press-mud is waste and, therefore, it cannot be said to be excisable. Since the product is not excisable, the question of its being exempted from payment or otherwise, does not arise.&#8221;\n<\/p>\n<p>8. Respectfully following the above decision of the Tribunal, the impugned order is set aside and the appeals are allowed.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Delhi U.P. State Sugar Corpn. Ltd. vs Commissioner Of C. Ex. on 3 February, 2000 Equivalent citations: 2000 (119) ELT 74 Tri Del ORDER S.S. Kang, Member (J) 1. The applicants filed these applications for waivsr of pre-dsposit of duty demand of Rs. 44,998.00. 2. Ld. Counsel, appearing on [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[41,33],"tags":[],"class_list":["post-147532","post","type-post","status-publish","format-standard","hentry","category-customs-excise-and-gold-tribunal-delhi","category-tribunal"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>U.P. State Sugar Corpn. Ltd. vs Commissioner Of C. 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