https://www.taxtmi.com/caselaws?id=252057 Bagasse, generated only after crushing sugarcane and extracting juice in sugar manufacture, was treated as a waste product and not as excisable goods. On that basis, Rule 6(3) and Rule 6(3A) of the Cenvat Credit Rules, 2004 were considered inapplicable to the clearance of bagasse in these facts. The Revenue's reliance on a different input-credit dispute was distinguished because it arose in a separate factual setting. The applicants were therefore granted waiver of pre-deposit and stay of recovery of duty, interest and penalty. en-us Tue, 24 Jun 2014 00:00:00 +0530 Thu, 09 Oct 2014 11:28:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252057 Bagasse, generated only after crushing sugarcane and extracting juice in sugar manufacture, was treated as a waste product and not as excisable goods. On that basis, Rule 6(3) and Rule 6(3A) of the Cenvat Credit Rules, 2004 were considered inapplicable to the clearance of bagasse in these facts. The Revenue's reliance on a different input-credit dispute was distinguished because it arose in a separate factual setting. The applicants were therefore granted waiver of pre-deposit and stay of recovery of duty, interest and penalty. Case-Laws Central Excise Tue, 24 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252057