Excisability of Press Mud arising during manufacture of sugar – Adjudication of cases

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....acture of sugar the press-mud comes out as waste. The department has been contending that the press-mud is an excisable commodity and is required to pay the duty leviable thereon. On the other hand, the Tribunal in their various judgements has held that the assessee in question are manufacturing sugar, and press-mud is only a residual waste and not a by-product and is not marketable and hence not ....