Clarification regarding excisability of Bagasse, Aluminium/Zinc Dross and other such products termed as waste or residue or refuse arising during the course of manufacture - reg

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..... rd of Excise and Customs *** New Delhi , 28th October, 2009 . To The Chief Commissioners of Central Excise (All), The Commissioners of Central Excise (All) Director General of Central Excise Intelligence Subject: - Clarification regarding excisability of Bagasse, Aluminium/Zinc Dross and other such products termed as waste or residue or refuse arising during the course of .....

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..... these matters pertain to the period prior to 2008. 3. In the budget of 2008, the definition of "excisable goods" in clause (d) of Section 2 of the Central Excise Act, 1944 was amended by adding an explanation that for the purposes of this clause, "goods" include any article, material or substance which is capable of being bought and sold for a consideration and such goods shall be deemed to .....

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..... in terms of rule 6 of Cenvat Credit Rules, 2004 , the assessee is required to reverse the proportionate credit or pay 5% amount. 6. The cases prior to 2008 for excisability of bagassee may continue to remain in call book till department's appeal is decided in the case of Balrampur Chinni Mills Ltd. 7. Trade and Industry may be informed. 8. Receipt of this circular may be acknowledged .....

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