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2018 (7) TMI 1357 - AT - Central ExciseExcisability/Marketability - 6939.980 M.T. of Solid Waste/ Bag Filter Dust - assessee contended that the Bag Filter Dust is nothing but a waste collected through Pollution Control Equipments installed at their factory and are sold as waste - Board Circular No. 904/24/2009-CX dated 28.10.2009 - Held that:- Hon’ble Supreme Court in the case of Union of India Vs. DSCL Sugar Limited [2015 (10) TMI 566 - SUPREME COURT], after considering the amendment of Section 2(d), had held that Bagasse is not excisable goods as there being no manufacturing process and dismissed the appeal filed by the Revenue. The goods are not excisable - appeal dismissed - decided against Revenue.
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