https://www.taxtmi.com/caselaws?id=51247 Press-mud generated during sugar manufacture was treated as a waste or residue, not an excisable final product, so no central excise duty attached to its clearance. On that footing, Rule 57CC of the Central Excise Rules, 1944 did not apply because it governs final products manufactured out of inputs, whereas press-mud falls within the category of waste or by-product protected by Rule 57D(1). The contrary classification argument under Heading 23.01 did not prevail against the settled view on its non-excisable character, and the Revenue's challenge failed. en-us Fri, 05 Apr 2002 00:00:00 +0530 Thu, 23 Sep 2010 16:19:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51247 Press-mud generated during sugar manufacture was treated as a waste or residue, not an excisable final product, so no central excise duty attached to its clearance. On that footing, Rule 57CC of the Central Excise Rules, 1944 did not apply because it governs final products manufactured out of inputs, whereas press-mud falls within the category of waste or by-product protected by Rule 57D(1). The contrary classification argument under Heading 23.01 did not prevail against the settled view on its non-excisable character, and the Revenue's challenge failed. Case-Laws Central Excise Fri, 05 Apr 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51247