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<h1>Supreme Court and Bombay High Court rulings lead to withdrawal of excisability instructions for bagasse and dross.</h1> The circular announces the withdrawal of previous instructions regarding the excisability of bagasse and aluminium/zinc dross, following Supreme Court and Bombay High Court rulings that these by-products are not manufactured goods. Consequently, related circulars from 2009, 2011, and 2014 are rescinded. Cases previously held in abeyance should be adjudicated. Rule 6 of the CENVAT Credit Rules, 2004, amended in 2015, clarifies that non-excisable goods like bagasse, dross, and skimmings, when cleared for consideration, should be treated as exempted goods for credit reversal purposes. Any implementation issues should be reported to the Board.