2016 (6) TMI 1098

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..... urt in the case of UOI Vs DSCL Sugar Ltd., (2015 (10) TMI 566 - SUPREME COURT ) has held that bagasse and pressmud is a non-excisable products. Thus as the bagasse and pressmud are non-excisable, the question of reversing 5% or 10% of the value of goods does not arise as the common inputs not used in the manufacturing of waste. - Decided in favour of assessee - APPEAL No. E/918/12 - Order No. .....

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..... the bagasse and pressmud arising during the course of manufacturing of sugar. The Hon ble Supreme Court in the case of UOI Vs DSCL Sugar Ltd., as reported in 2015 (322) ELT 769 (SC) has held that bagasse and pressmud is a non-excisable products. In my view, as the bagasse and pressmud are non-excisable, the question of reversing 5% or 10% of the value of goods does not arise as the common inputs n .....

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