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2008 (8) TMI 618 - CESTAT, CHENNAIBiocompost - Excisability - Pressmud - Held that: - ‘pressmud’ is a waste material. This material was mixed with effluents from the distillery to get biocompost. An admixture of two waste materials is also a waste material - thus, ‘biocompost’ is only a waste material not exigible to duty of excise and, therefore, Rule 57CC was not to be invoked in this case - appeal dismissed - decided against Revenue.
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