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    <title>2012 (8) TMI 1051 - CESTAT MUMBAI</title>
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    <description>The High Court waived the pre-deposit of dues for clearing Bagasse without duty payment, following precedents that classified Bagasse as waste not subject to duty under Rule 6 of CENVAT Credit Rules, 2004. The Tribunal emphasized Bagasse&#039;s distinction from dutiable final products like sugar and molasses, setting aside the order and allowing the appeal without requiring separate accounts for Bagasse production. The interpretation of Rule 6, guided by precedent decisions, clarified Bagasse&#039;s unique status as a byproduct in sugar manufacturing, leading to the favorable outcome for the applicant.</description>
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    <pubDate>Fri, 31 Aug 2012 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=186027</link>
      <description>The High Court waived the pre-deposit of dues for clearing Bagasse without duty payment, following precedents that classified Bagasse as waste not subject to duty under Rule 6 of CENVAT Credit Rules, 2004. The Tribunal emphasized Bagasse&#039;s distinction from dutiable final products like sugar and molasses, setting aside the order and allowing the appeal without requiring separate accounts for Bagasse production. The interpretation of Rule 6, guided by precedent decisions, clarified Bagasse&#039;s unique status as a byproduct in sugar manufacturing, leading to the favorable outcome for the applicant.</description>
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