Excisability of waste/ residue arising during the process of manufacture-Withdrawal of Circular No. 1027/15/2016-CX dated 25.04.2016

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....dated: 7th July, 2022 To, 1. The Principal Chief Commissioner / Chief Commissioner, CGST & CX (All) 2. The Principal Director General/ Director General (All) 3. The Principal Commissioner / Commissioner, CGST & CX (All) 4. [email protected] for uploading the Instructions on CBIC's website Madam/Sir, Subject: Excisability of waste/ residue arising during the process of manufacture - Withdr....

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....o be treated like exempted goods for the purpose of reversal of credit of input and input services, in terms of rule 6 of the CENVAT Credit Rules, 2004. This circular was issued in the background of judgement of the Hon'ble Supreme Court in the case of Union of India Vs. M/s. DSCL Sugar Ltd [2015 (322) E.L.T. 769 (S.C.)] holding that Bagasse is only an agricultural waste and residue and it is not ....