https://www.taxtmi.com/caselaws?id=237507 Bagasse and press mud were treated as residue or waste, not manufactured final products, so their mere entry in the tariff did not make them excisable. The Court followed the settled view that agricultural waste from sugarcane crushing is not liable to excise duty, and no duty or reversal of CENVAT could be demanded on its sale. On that basis, the circulars and demand notices founded on the contrary classification were held unsustainable and quashed. Amounts paid under protest were directed to be refunded, and no penalty or interest was recoverable in respect of the impugned demands. en-us Wed, 25 Sep 2013 00:00:00 +0530 Tue, 01 Apr 2014 18:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237507 Bagasse and press mud were treated as residue or waste, not manufactured final products, so their mere entry in the tariff did not make them excisable. The Court followed the settled view that agricultural waste from sugarcane crushing is not liable to excise duty, and no duty or reversal of CENVAT could be demanded on its sale. On that basis, the circulars and demand notices founded on the contrary classification were held unsustainable and quashed. Amounts paid under protest were directed to be refunded, and no penalty or interest was recoverable in respect of the impugned demands. Case-Laws Central Excise Wed, 25 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237507