Excisability of Press mud arising during the manufacture of sugar - adjudication of cases

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Full Text of the Document

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....press mud comes out as waste. The department has been contending that the party is required to pay an amount equal to 8% of the value of the press mud as per the provisions of Rule 57CC of Central Excise Rule 1944. On the other hand the tribunal in their various judgements has held that the assessees in question are the manufacturer of V.P. Sugar and press mud is only a residual waste and not a by....