https://www.taxtmi.com/caselaws?id=384230 Bagasse arising incidentally as waste or residue in sugar manufacture is not a product of manufacture under section 2(f) of the Central Excise Act, 1944, and therefore does not qualify as exempted goods for Rule 6 of the Cenvat Credit Rules, 2004. The 2015 Explanation to Rule 6 does not extend the rule to by-products or waste not manufactured or produced through any process directed to their production. Accordingly, clearance of bagasse for consideration does not attract Rule 6 liability, and no amount is payable on such clearance. en-us Mon, 05 Aug 2019 00:00:00 +0530 Fri, 09 Aug 2019 07:16:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384230 Bagasse arising incidentally as waste or residue in sugar manufacture is not a product of manufacture under section 2(f) of the Central Excise Act, 1944, and therefore does not qualify as exempted goods for Rule 6 of the Cenvat Credit Rules, 2004. The 2015 Explanation to Rule 6 does not extend the rule to by-products or waste not manufactured or produced through any process directed to their production. Accordingly, clearance of bagasse for consideration does not attract Rule 6 liability, and no amount is payable on such clearance. Case-Laws Central Excise Mon, 05 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384230