https://www.taxtmi.com/article/detailed?id=2015 Baggase is an agricultural waste produced by crushing sugar cane for juice and is not a manufactured final product; it is commonly used or disposed of rather than produced for sale. Administrative circulars and amendments that recharacterise baggase as an exempted or manufactured excisable item have been challenged; courts recognise that such circulars bind lower authorities but are reviewable when inconsistent with statute. Attempts to deny CENVAT or impose duty via circulars or deeming provisions have prompted writ challenges and judicial invalidation in reported rulings. en-us Wed, 30 Jan 2013 10:31:34 +0530 Wed, 30 Jan 2013 10:31:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=2015 Baggase is an agricultural waste produced by crushing sugar cane for juice and is not a manufactured final product; it is commonly used or disposed of rather than produced for sale. Administrative circulars and amendments that recharacterise baggase as an exempted or manufactured excisable item have been challenged; courts recognise that such circulars bind lower authorities but are reviewable when inconsistent with statute. Attempts to deny CENVAT or impose duty via circulars or deeming provisions have prompted writ challenges and judicial invalidation in reported rulings. Articles Central Excise Wed, 30 Jan 2013 10:31:34 +0530 https://www.taxtmi.com/article/detailed?id=2015