https://www.taxtmi.com/caselaws?id=233478 Bagasse, generated as residue or waste in sugar manufacture, is not treated as an exempted final product for Rule 6 of the CENVAT Credit Rules, 2004. The settled position applied is that Rule 6 operates only where common inputs, capital goods or input services are used in the manufacture of both dutiable final products and exempted goods. Mere marketability under Section 2(d) of the Central Excise Act, 1944 does not convert waste into a manufactured excisable final product. On that basis, reversal or payment under Rule 6, together with interest and penalty, was not sustainable. en-us Thu, 10 Jan 2013 00:00:00 +0530 Fri, 03 May 2013 07:46:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=233478 Bagasse, generated as residue or waste in sugar manufacture, is not treated as an exempted final product for Rule 6 of the CENVAT Credit Rules, 2004. The settled position applied is that Rule 6 operates only where common inputs, capital goods or input services are used in the manufacture of both dutiable final products and exempted goods. Mere marketability under Section 2(d) of the Central Excise Act, 1944 does not convert waste into a manufactured excisable final product. On that basis, reversal or payment under Rule 6, together with interest and penalty, was not sustainable. Case-Laws Central Excise Thu, 10 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=233478