https://www.taxtmi.com/caselaws?id=357215 Bagasse generated during sugar manufacture is treated as agricultural residue, not as a manufactured excisable product. Applying the Supreme Court position, the text states that because Bagasse is not excisable goods, the foundation for recovery under Rule 6(3) and Rule 14 of the Cenvat Credit Rules, 2004 does not survive. On that basis, the demand raised on the value of Bagasse was held unsustainable and the appeals were allowed. en-us Tue, 06 Feb 2018 00:00:00 +0530 Tue, 20 Mar 2018 08:44:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357215 Bagasse generated during sugar manufacture is treated as agricultural residue, not as a manufactured excisable product. Applying the Supreme Court position, the text states that because Bagasse is not excisable goods, the foundation for recovery under Rule 6(3) and Rule 14 of the Cenvat Credit Rules, 2004 does not survive. On that basis, the demand raised on the value of Bagasse was held unsustainable and the appeals were allowed. Case-Laws Central Excise Tue, 06 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357215