Non-excisable goods treatment affirmed: bagasse and metal dross treated as exempted goods for CENVAT credit reversal. Following judicial determinations that bagasse and metal dross/skimmings are non excisable, the Board has rescinded its earlier circulars and instructions on excisability. Under amended Rule 6 of the CENVAT Credit Rules, 2004, non excisable goods cleared for consideration are to be treated as exempted goods and valued by invoice or by valuation principles where invoice value is unavailable; such by products (bagasse, dross, skimmings) must be treated like exempted goods for reversal of input and input service credit.