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<h1>'Press-mud' not liable for Excise duty per CEGAT ruling. Precedents support waste classification.</h1> <h3>COMMR. OF C. EX., JAIPUR-I Versus KESHORAI PATAN SAHKARI SUGAR MILLS LTD.</h3> The Appellate Tribunal CEGAT, New Delhi, held that 'Press-mud' is not subject to Excise duty as it is deemed waste rather than an excisable final product. ... Modvat - Waste The Appellate Tribunal CEGAT, New Delhi, ruled that 'Press-mud' is not liable to Excise duty as it is considered a waste and not an excisable final product. The Tribunal cited previous cases to support this decision and rejected the Revenue's appeal.