https://www.taxtmi.com/caselaws?id=198472 Press mud arising incidentally in sugar manufacture was held not to be an exempted excisable product for Rule 6(3)(b) of the Cenvat Credit Rules, 2004. The Tribunal applied earlier decisions on bagasse and noted that a waste product does not become dutiable merely because it is sold for consideration. It accepted the view that the amended definition of goods under Section 2(d) of the Central Excise Act, 1944 did not alter the position for such by-products. The demand was therefore set aside, with consequential relief to the assessee. en-us Wed, 23 May 2012 00:00:00 +0530 Wed, 31 Jan 2018 18:44:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=198472 Press mud arising incidentally in sugar manufacture was held not to be an exempted excisable product for Rule 6(3)(b) of the Cenvat Credit Rules, 2004. The Tribunal applied earlier decisions on bagasse and noted that a waste product does not become dutiable merely because it is sold for consideration. It accepted the view that the amended definition of goods under Section 2(d) of the Central Excise Act, 1944 did not alter the position for such by-products. The demand was therefore set aside, with consequential relief to the assessee. Case-Laws Central Excise Wed, 23 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=198472