https://www.taxtmi.com/caselaws?id=245947 Press mud arising in sugar manufacture was treated as a non-excisable waste product, and the later amendment to the definition of "goods" in Section 2(d) did not change that position on these facts. The reasoning followed the precedent on bagasse, which was applied as the controlling principle because press mud arose as waste during manufacture and was analogous to bagasse. On that basis, reversal or payment under Rule 6(3)(b) of the Cenvat Credit Rules was not attracted, and the demand was held unsustainable. en-us Thu, 31 May 2012 00:00:00 +0530 Sat, 12 Apr 2014 14:41:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245947 Press mud arising in sugar manufacture was treated as a non-excisable waste product, and the later amendment to the definition of "goods" in Section 2(d) did not change that position on these facts. The reasoning followed the precedent on bagasse, which was applied as the controlling principle because press mud arose as waste during manufacture and was analogous to bagasse. On that basis, reversal or payment under Rule 6(3)(b) of the Cenvat Credit Rules was not attracted, and the demand was held unsustainable. Case-Laws Central Excise Thu, 31 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245947