1999 (11) TMI 158 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi ruled in favor of the appellant, a manufacturer of V.P. Sugar and Molasses, regarding the non-leviability of Central Excise duty on pressmud. The Tribunal held that pressmud was not a marketable final product and thus not excisable under the Central Excise Act. The appeal was admitted and allowed, setting aside the demand for Central Excise duty.