TMI Blog2021 (9) TMI 750X X X X Extracts X X X X X X X X Extracts X X X X ..... tc. against clearance of pressmud. However, it has been made crystal clear that bagasse (a similar waste product like pressmud) is not a manufactured product but is only an agricultural waste and residue, which is not the result of any process and therefore cannot be treated as falling within the definition of Section 2(f) of the Central Excise Act, 1944 that defined a manufacturer and in the abse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d during manufacturing of sugar/molasses, and application of Rule 6(3)(i) of CENVAT Credit Rules, 2004 dealing with payment of 5% / 6% value of exempted goods is the issue before us in the appeal. 2. We have heard the submissions from both the sides, which needs no elaboration in view of withdrawal of circular/instruction on excisability of bagasses and similar other by-products or wastes arisi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2015(315)E.L.T.10 (Bom.)] came to similar conclusion in relation to dross and skimming of aluminium, zinc or other non-ferrous metal. 3. In the light of the above judgments, circulars of the Board on the subject viz 904/24/2009-CX dated 28.10.2009, 941/02/2011-CX dated 14.02.2011 and instruction issued vide F.No.17/02/2009-CX(Pt.) dated 12.11.2014 have become non-est and are hereby rescinded. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te judgement of the Hon'ble Supreme Court passed in the case of Union of India Vs. DSCL Sugar Limited as reported in 2015 (322) ELT 769 (SC). 4. In the instant case appellant had been asked to reverse the credit with interest etc. against clearance of pressmud. However, it has been made crystal clear in the above referred judgement that bagasse (a similar waste product like pressmud) is not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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