https://www.taxtmi.com/caselaws?id=102959 Press-mud generated in sugar manufacture was treated as residual waste, not as a final product or by-product, and was found not marketable and therefore not excisable. On that basis, Rule 57CC of the Central Excise Rules, which applies where a manufacturer clears both dutiable and exempted or nil-rated final products, was considered inapplicable because an item that is not excisable does not become an exempted product. The related demand of 8% of sale value and the connected penalty were therefore unsustainable. en-us Fri, 24 Sep 1999 00:00:00 +0530 Fri, 17 Feb 2012 12:02:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102959 Press-mud generated in sugar manufacture was treated as residual waste, not as a final product or by-product, and was found not marketable and therefore not excisable. On that basis, Rule 57CC of the Central Excise Rules, which applies where a manufacturer clears both dutiable and exempted or nil-rated final products, was considered inapplicable because an item that is not excisable does not become an exempted product. The related demand of 8% of sale value and the connected penalty were therefore unsustainable. Case-Laws Central Excise Fri, 24 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102959