https://www.taxtmi.com/caselaws?id=233657 The Tribunal held that baggase, a byproduct of sugar manufacturing, was not subject to excise duty as it was considered an unavoidable waste product and not an excisable good. The Tribunal found that the provisions of Rule 6(2) and 6(3) regarding payment of duty did not apply in this case due to the lack of specification of common inputs used in the manufacturing process. As a result, the Tribunal set aside the demand for excise duty, ruling in favor of the appellant, a sugar manufacturer. en-us Tue, 26 Mar 2013 00:00:00 +0530 Mon, 19 Aug 2013 10:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=233657 The Tribunal held that baggase, a byproduct of sugar manufacturing, was not subject to excise duty as it was considered an unavoidable waste product and not an excisable good. The Tribunal found that the provisions of Rule 6(2) and 6(3) regarding payment of duty did not apply in this case due to the lack of specification of common inputs used in the manufacturing process. As a result, the Tribunal set aside the demand for excise duty, ruling in favor of the appellant, a sugar manufacturer. Case-Laws Central Excise Tue, 26 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=233657