https://www.taxtmi.com/caselaws?id=281996 Bagasse and press mud were treated as non-excisable agricultural waste or residue, and the insertion of the explanation to Rule 6(1) of the Cenvat Credit Rules, 2004 from 01.03.2015 did not create liability under Rule 6(3) for these by-products. The Tribunal relied on earlier decisions in the assessee's own cases and the settled view that bagasse is agricultural waste and press mud is waste, not manufactured goods. On that basis, the Rule 6 demand was held unsustainable and the Revenue's appeals were rejected. en-us Wed, 15 May 2019 00:00:00 +0530 Wed, 17 Jul 2019 07:48:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=281996 Bagasse and press mud were treated as non-excisable agricultural waste or residue, and the insertion of the explanation to Rule 6(1) of the Cenvat Credit Rules, 2004 from 01.03.2015 did not create liability under Rule 6(3) for these by-products. The Tribunal relied on earlier decisions in the assessee's own cases and the settled view that bagasse is agricultural waste and press mud is waste, not manufactured goods. On that basis, the Rule 6 demand was held unsustainable and the Revenue's appeals were rejected. Case-Laws Central Excise Wed, 15 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=281996