https://www.taxtmi.com/caselaws?id=98904 Bagasse retains its agricultural character because it is produced directly from sugarcane by mechanical crushing, and its emergence in a sugar mill does not change it into industrial waste. For the purpose of Notification No. 205/88, it is treated as agricultural waste on the same footing as other agricultural residues such as rice husk. A bagasse-fired steam generating boiler is therefore a device for converting agricultural waste material, and the exemption under the notification is available. en-us Thu, 06 Apr 2000 00:00:00 +0530 Tue, 24 Jan 2012 15:00:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98904 Bagasse retains its agricultural character because it is produced directly from sugarcane by mechanical crushing, and its emergence in a sugar mill does not change it into industrial waste. For the purpose of Notification No. 205/88, it is treated as agricultural waste on the same footing as other agricultural residues such as rice husk. A bagasse-fired steam generating boiler is therefore a device for converting agricultural waste material, and the exemption under the notification is available. Case-Laws Central Excise Thu, 06 Apr 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98904