https://www.taxtmi.com/caselaws?id=86414 Bagasse-fired boilers were treated as eligible for exemption under Notification No. 120/81-C.E. because bagasse was regarded as agricultural waste. The analysis noted that bagasse is a residue from crushing cane, is commonly used as fuel, and had earlier been treated in conference deliberations alongside other waste materials such as rice husk and wood waste. On that basis, devices using bagasse to produce energy fell within the notification covering agricultural and municipal waste conversion devices, so the exemption applied and the Revenue's challenge failed. en-us Tue, 18 Feb 1997 00:00:00 +0530 Wed, 24 Aug 2011 16:51:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86414 Bagasse-fired boilers were treated as eligible for exemption under Notification No. 120/81-C.E. because bagasse was regarded as agricultural waste. The analysis noted that bagasse is a residue from crushing cane, is commonly used as fuel, and had earlier been treated in conference deliberations alongside other waste materials such as rice husk and wood waste. On that basis, devices using bagasse to produce energy fell within the notification covering agricultural and municipal waste conversion devices, so the exemption applied and the Revenue's challenge failed. Case-Laws Central Excise Tue, 18 Feb 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86414