https://www.taxtmi.com/caselaws?id=237293 Bagasse and press mud arising in sugar manufacture were treated as waste or residue, not manufactured final products, so they were not liable to central excise duty. The High Court noted that mere tariff classification or an explanatory change to the definition of goods does not convert agricultural waste into a dutiable excisable product. Demands based on departmental circulars and proposed application of Rule 6 of the CENVAT Credit Rules were therefore unsustainable in relation to bagasse and press mud, and the related demand and departmental action could not be maintained. en-us Wed, 11 Sep 2013 00:00:00 +0530 Wed, 03 Sep 2014 14:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237293 Bagasse and press mud arising in sugar manufacture were treated as waste or residue, not manufactured final products, so they were not liable to central excise duty. The High Court noted that mere tariff classification or an explanatory change to the definition of goods does not convert agricultural waste into a dutiable excisable product. Demands based on departmental circulars and proposed application of Rule 6 of the CENVAT Credit Rules were therefore unsustainable in relation to bagasse and press mud, and the related demand and departmental action could not be maintained. Case-Laws Central Excise Wed, 11 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237293