https://www.taxtmi.com/caselaws?id=92785 Bagasse generated during crushing of sugarcane was treated as a waste product arising at the first stage of juice extraction, with no input used in that mechanical process. Rule 57CC applies only where a final product emerges from a process involving inputs on which Modvat credit under Rule 57A has been taken. On that basis, bagasse was held not to be a final product within Rule 57CC(1), and the applicants were found entitled to complete waiver of pre-deposit and stay of recovery. en-us Fri, 29 Oct 1999 00:00:00 +0530 Sat, 05 Nov 2011 11:04:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92785 Bagasse generated during crushing of sugarcane was treated as a waste product arising at the first stage of juice extraction, with no input used in that mechanical process. Rule 57CC applies only where a final product emerges from a process involving inputs on which Modvat credit under Rule 57A has been taken. On that basis, bagasse was held not to be a final product within Rule 57CC(1), and the applicants were found entitled to complete waiver of pre-deposit and stay of recovery. Case-Laws Central Excise Fri, 29 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92785