https://www.taxtmi.com/caselaws?id=336007 The Appellate Tribunal CESTAT KOLKATA rejected the appeals filed by the appellant Revenue, confirming that bagasse was classified as waste and not a manufactured product, therefore not subject to excise duty. The Tribunal emphasized the importance of the process falling within the definition of "manufacture" for excisability, aligning with the Supreme Court's ruling and a relevant circular withdrawing instructions on the excisability of by-products like bagasse. The decision clarified that Rule 6 of the Cenvat Credit Rules, 2004, did not apply in this case, ultimately supporting the non-leviability of excise duty on bagasse as an agricultural waste. en-us Wed, 09 Nov 2016 00:00:00 +0530 Fri, 29 Sep 2017 12:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336007 The Appellate Tribunal CESTAT KOLKATA rejected the appeals filed by the appellant Revenue, confirming that bagasse was classified as waste and not a manufactured product, therefore not subject to excise duty. The Tribunal emphasized the importance of the process falling within the definition of "manufacture" for excisability, aligning with the Supreme Court's ruling and a relevant circular withdrawing instructions on the excisability of by-products like bagasse. The decision clarified that Rule 6 of the Cenvat Credit Rules, 2004, did not apply in this case, ultimately supporting the non-leviability of excise duty on bagasse as an agricultural waste. Case-Laws Central Excise Wed, 09 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336007