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TMI Blog2016 (9) TMI 1124X X X X Extracts X X X X X X X X Extracts X X X X ..... oudhary, Member (Judicial) and Mr. Anil G. Shakkarwar, Member (Technical) Shri Rajesh Chibber (Advocate), for the Appellant(s) Shri Rajeev Ranjan (Joint Commr.) A.R., for the Department ORDER The appellant has filed the present Miscellaneous Application No. E/MISC/70380/2016, praying for early hearing of Appeal No. E/1034/2011-EX[DB], on the grounds that the Original Authority had confirmed the demand of duty on Zinc Dross and Zinc Ash through impugned order, in above stated appeal and that C.B.E.C. have issued a Circular No. 1027/15/2016-CX dated 25-04-2016, wherein in para 4.2 it is clarified that Dross and such by product or waste of non-ferrous metals are non-excisable goods and the appellant has requested for early hearing of appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id Circular issued by C.B.E.C. dated 25th April, 2016, which is as follows:- "Excisability of bagasse and similar other by-products or wastes arising during the course of manufacture of an excisable product has been an issue under dispute. Following circulars/instruction have been issued from time to time on the subject:- (a) Circular No. 904/24/2009-CX dated 28-10-2009, (b) Circular 941/02/2011-CX dated 14-02-2011, (c) Instruction F. No. 17/02/2009-CX (Pt.) dated 12-11-2014. 2. The issue came before the Hon'ble Supreme Court in a case of M/s Union of India and Ors Vs M/s DSCL Sugar Ltd.- 2015-TIOL-240-SC-CX dated 15-07-2015. Hon'ble Supreme Court examined the issue and reaffirmed that bagasse is not a manufactured p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... means consistent with the principles of valuation contained in the Excise Act and the rules made thereunder. " 4.2 Consequently, Bagasse, Dross and Skimmings of non-ferrous metals or any such byproduct or waste, which are non-excisable goods and are cleared for a consideration from the factory need to 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." He has further argued that now the C.B.E.C. has clarified that Dross or any such by-product or waste of non-ferrous metals are non-excisable goods and therefore the Order-in-Original does not remain sustainable. The Id. Departmental Representative has contended that the said Circu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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