https://www.taxtmi.com/caselaws?id=233898 Bagasse arising during sugar manufacture was treated as residue or waste, not as a manufactured final product. On that basis, it could not be classified as exempted goods for the purpose of Rule 6 of the Cenvat Credit Rules, 2004 merely because common inputs were used in producing both dutiable and non-dutiable outputs. The demand for reversal or payment under Rule 6 was therefore not sustainable, and the assessee was entitled to relief. en-us Fri, 01 Mar 2013 00:00:00 +0530 Mon, 06 May 2013 11:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=233898 Bagasse arising during sugar manufacture was treated as residue or waste, not as a manufactured final product. On that basis, it could not be classified as exempted goods for the purpose of Rule 6 of the Cenvat Credit Rules, 2004 merely because common inputs were used in producing both dutiable and non-dutiable outputs. The demand for reversal or payment under Rule 6 was therefore not sustainable, and the assessee was entitled to relief. Case-Laws Central Excise Fri, 01 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=233898