https://www.taxtmi.com/caselaws?id=240789 Brown sugar arising during manufacture of sugar was treated as a residue of the final product, not as agricultural waste or a waste of input after use. Because common inputs were used in its manufacture and it could be reprocessed into standard sugar, it was not excluded from Rule 6 treatment merely because it was cleared at nil rate or classified under chapter heading 23.01. The product was therefore covered by Rule 6(2) of the Cenvat Credit Rules, 2001, and the requirement to pay 8% of its sale price under Rule 6(3)(b) was upheld. en-us Tue, 07 May 2013 00:00:00 +0530 Fri, 07 Feb 2014 14:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240789 Brown sugar arising during manufacture of sugar was treated as a residue of the final product, not as agricultural waste or a waste of input after use. Because common inputs were used in its manufacture and it could be reprocessed into standard sugar, it was not excluded from Rule 6 treatment merely because it was cleared at nil rate or classified under chapter heading 23.01. The product was therefore covered by Rule 6(2) of the Cenvat Credit Rules, 2001, and the requirement to pay 8% of its sale price under Rule 6(3)(b) was upheld. Case-Laws Central Excise Tue, 07 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240789