TMI Blog2016 (9) TMI 1124X X X X Extracts X X X X X X X X Extracts X X X X ..... (Technical) Shri Rajesh Chibber (Advocate), for the Appellant(s) Shri Rajeev Ranjan (Joint Commr.) A.R., for the Department ORDER The appellant has filed the present Miscellaneous Application No. E/MISC/70380/2016, praying for early hearing of Appeal No. E/1034/2011-EX[DB], on the grounds that the Original Authority had confirmed the demand of duty on Zinc Dross and Zinc Ash through impugned order, in above stated appeal and that C.B.E.C. have issued a Circular No. 1027/15/2016-CX dated 25-04-2016, wherein in para 4.2 it is clarified that Dross and such by product or waste of non-ferrous metals are non-excisable goods and the appellant has requested for early hearing of appeal. The Id. Counsel for the appellant took us ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th April, 2016, which is as follows:- Excisability of bagasse and similar other by-products or wastes arising during the course of manufacture of an excisable product has been an issue under dispute. Following circulars/instruction have been issued from time to time on the subject:- (a) Circular No. 904/24/2009-CX dated 28-10-2009, (b) Circular 941/02/2011-CX dated 14-02-2011, (c) Instruction F. No. 17/02/2009-CX (Pt.) dated 12-11-2014. 2. The issue came before the Hon'ble Supreme Court in a case of M/s Union of India and Ors Vs M/s DSCL Sugar Ltd.- 2015-TIOL-240-SC-CX dated 15-07-2015. Hon'ble Supreme Court examined the issue and reaffirmed that bagasse is not a manufactured product. The judgement applies ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ith the principles of valuation contained in the Excise Act and the rules made thereunder. 4.2 Consequently, Bagasse, Dross and Skimmings of non-ferrous metals or any such byproduct or waste, which are non-excisable goods and are cleared for a consideration from the factory need to be treated like exempted goods for the purpose of reversal of credit of input and input services, in terms of rule 6 of the CENVAT Credit Rules, 2004. He has further argued that now the C.B.E.C. has clarified that Dross or any such by-product or waste of non-ferrous metals are non-excisable goods and therefore the Order-in-Original does not remain sustainable. The Id. Departmental Representative has contended that the said Circular is applicable to th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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