https://www.taxtmi.com/caselaws?id=238742 Bagasse and press mud arising during sugar manufacture are described as residue or waste, not manufactured final products, and the levy of central excise duty was not sustained on that basis. The text states that their inclusion in a tariff entry, or an added explanation to the definition of goods, did not by itself justify duty. It further says that a demand under Rule 6 of the CENVAT Credit Rules, 2004 lacked basis, so the related circulars and demand notice could not survive. The document concludes that the impugned demand was not payable. en-us Mon, 28 Oct 2013 00:00:00 +0530 Sat, 30 Aug 2014 12:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=238742 Bagasse and press mud arising during sugar manufacture are described as residue or waste, not manufactured final products, and the levy of central excise duty was not sustained on that basis. The text states that their inclusion in a tariff entry, or an added explanation to the definition of goods, did not by itself justify duty. It further says that a demand under Rule 6 of the CENVAT Credit Rules, 2004 lacked basis, so the related circulars and demand notice could not survive. The document concludes that the impugned demand was not payable. Case-Laws Central Excise Mon, 28 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=238742