https://www.taxtmi.com/caselaws?id=92844 Rule 57CC of the Central Excise Rules, 1944 was inapplicable to bagasse generated as waste in the initial crushing of sugarcane, because no input on which Modvat credit had been taken was used at or before its emergence. Mere tariff classification or marketability of bagasse did not satisfy the rule's basic precondition. As the goods arose from a process unconnected with credit-bearing inputs, they were treated as waste rather than a final product for Rule 57CC purposes, and the duty demand and penalty were set aside. en-us Thu, 09 Dec 1999 00:00:00 +0530 Sat, 05 Nov 2011 14:44:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92844 Rule 57CC of the Central Excise Rules, 1944 was inapplicable to bagasse generated as waste in the initial crushing of sugarcane, because no input on which Modvat credit had been taken was used at or before its emergence. Mere tariff classification or marketability of bagasse did not satisfy the rule's basic precondition. As the goods arose from a process unconnected with credit-bearing inputs, they were treated as waste rather than a final product for Rule 57CC purposes, and the duty demand and penalty were set aside. Case-Laws Central Excise Thu, 09 Dec 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92844