https://www.taxtmi.com/caselaws?id=92605 Pressmud cleared from a sugar factory was treated as waste and refuse, not an excisable final product, for the purpose of Rule 57CC of the Central Excise Rules, 1944. The Tribunal relied on earlier decisions holding that pressmud was not marketable and therefore not excisable under section 3 of the Central Excise Act, 1944. On that basis, pressmud arising in sugar manufacture could not be brought within Rule 57CC as a final product attracting Central Excise duty, and the levy was held unsustainable. en-us Tue, 02 Nov 1999 00:00:00 +0530 Wed, 02 Nov 2011 17:49:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92605 Pressmud cleared from a sugar factory was treated as waste and refuse, not an excisable final product, for the purpose of Rule 57CC of the Central Excise Rules, 1944. The Tribunal relied on earlier decisions holding that pressmud was not marketable and therefore not excisable under section 3 of the Central Excise Act, 1944. On that basis, pressmud arising in sugar manufacture could not be brought within Rule 57CC as a final product attracting Central Excise duty, and the levy was held unsustainable. Case-Laws Central Excise Tue, 02 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92605