https://www.taxtmi.com/caselaws?id=281143 The insertion of explanations in Rule 6(1) of the Cenvat Credit Rules, 2004 with effect from 01.03.2015 did not require payment under Rule 6(3)(i) on clearance of bagasse and press mud. Bagasse had already been recognised by the Supreme Court as agricultural waste or residue, and press mud was also treated as waste, so neither was a manufactured product. The later explanations did not change that character or create a fresh liability. The issue was covered by precedent, the amended provisions were found inapplicable to these by-products, and no duty or amount was payable. en-us Mon, 10 Dec 2018 00:00:00 +0530 Wed, 05 Jun 2019 06:22:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=281143 The insertion of explanations in Rule 6(1) of the Cenvat Credit Rules, 2004 with effect from 01.03.2015 did not require payment under Rule 6(3)(i) on clearance of bagasse and press mud. Bagasse had already been recognised by the Supreme Court as agricultural waste or residue, and press mud was also treated as waste, so neither was a manufactured product. The later explanations did not change that character or create a fresh liability. The issue was covered by precedent, the amended provisions were found inapplicable to these by-products, and no duty or amount was payable. Case-Laws Central Excise Mon, 10 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=281143