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2016 (12) TMI 140 - CESTAT MUMBAIDemand - failure to pay duty on exempted product i.e. pressmud, while availing CENVAT credit on inputs to be utilised for discharging duty liability on sugar and molasses - Held that: - in Sharad SSK Ltd v. Commissioner of Central Excise, Kolhapur [2012 (8) TMI 922 - CESTAT MUMBAI], the Tribunal held that bagasse, pressmud and bio-compost generated during the manufacture of sugar are by-product and waste which are not liable to be treated as excisable goods. Though appeal of Revenue against this decision led to framing of substantial question of law on the inclusion of bagasse, press mud, etc among exempt goods after the amendment to section 2(d) of Central Excise Act, 1944 by the Hon’ble High Court of Bombay, attention was drawn to the decision of the Hon’ble Supreme Court in Union of India v. DSCL Ltd [2015 (10) TMI 566 - SUPREME COURT] which dealt with bagasse as a waste product of sugar industry after the amendment in section 2(d) of Central Excise Act, 1944 with effect from 10th May 2008. Respectfully following the decision of the Hon’ble Supreme Court which is equally applicable to ‘pressmud’, the appeal is allowed.
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