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 - Withd .....

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..... 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. 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 .....

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..... judgement, Circular No. 1027/15/2016-CX dated 25.04.2016 has become non-est and is hereby rescinded. Cases kept in Call Book on the above issue, if any, may be taken out and adjudicated in light of the law decided by the Apex Court. 6. Difficulty experienced, if any, in implementing the circular should be brought to the notice of the Board. 7. Hindi version will follow. Yours faithfully, (Ru .....

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