https://www.taxtmi.com/caselaws?id=220420 The HC held that Rule 6 does not apply to bagasse, a waste by-product from sugarcane crushing, as it is not a manufactured product but emerges during the production of the final dutiable product, sugar. The Court affirmed the SC's decision in CCE v. Shakumbhari Sugar Allied Industries Ltd., which ruled that bagasse, despite being listed in the excise tariff schedule, does not qualify as a final product. Consequently, the department's demand for Cenvat credit on bagasse was rejected. Petitioners who paid duty and interest under protest are entitled to refunds within four weeks of presenting a certified copy of the order. The decision was rendered in favor of the assessee. en-us Fri, 18 May 2012 00:00:00 +0530 Thu, 14 Aug 2025 15:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220420 The HC held that Rule 6 does not apply to bagasse, a waste by-product from sugarcane crushing, as it is not a manufactured product but emerges during the production of the final dutiable product, sugar. The Court affirmed the SC's decision in CCE v. Shakumbhari Sugar Allied Industries Ltd., which ruled that bagasse, despite being listed in the excise tariff schedule, does not qualify as a final product. Consequently, the department's demand for Cenvat credit on bagasse was rejected. Petitioners who paid duty and interest under protest are entitled to refunds within four weeks of presenting a certified copy of the order. The decision was rendered in favor of the assessee. Case-Laws Central Excise Fri, 18 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220420