CCE Vs. MAHALAKSHMI SUGAR MILLS LTD.

JUDGEMENT

(1.) The common issue is involved in these appeals. Therefore, the appeals are taken up for hearing together. The Revenue filed these appeals against the orders in 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 the Commissioner (Appeals) held that press -mud and Bagasse are only waste and are not marketable commodity, therefore, are not excisable. The press -mud and Bagasse are excisable goods, hence, are covered under the provisions of Rule 57CC of Central Excise Rules, 1944.

(3.) The contention of the respondents is that in the case of Mahalakshmi Sugar Mills Ltd. v. Commissioner of Central Excise, Meerut the Tribunal held that the press -mud is waste left during the manufacturing of sugar and will not attract the provisions of Rule 57CC of the Central Excise Rules. The Revenue filed appeal before the Hon'ble Supreme Court and the appeal was dismissed by the Hon'ble Supreme Court in the case of Commissioner of Central Excise, Meerut v. Titawi Sugar Complex .