https://www.taxtmi.com/caselaws?id=288089 Bagasse arising in sugar and molasses manufacture was treated as waste and residue, not as a final product or by-product, and was classified under Heading 23.01 at nil rate of duty. On that basis, Rule 57CC of the Central Excise Rules, 1944, which applies where common inputs are used in exempted and dutiable final products without separate accounts, was held inapplicable. The demand raised on the footing of common inputs was therefore unsustainable, and the Revenue's challenge failed. en-us Wed, 02 Jan 2002 00:00:00 +0530 Tue, 19 May 2020 11:09:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=288089 Bagasse arising in sugar and molasses manufacture was treated as waste and residue, not as a final product or by-product, and was classified under Heading 23.01 at nil rate of duty. On that basis, Rule 57CC of the Central Excise Rules, 1944, which applies where common inputs are used in exempted and dutiable final products without separate accounts, was held inapplicable. The demand raised on the footing of common inputs was therefore unsustainable, and the Revenue's challenge failed. Case-Laws Central Excise Wed, 02 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=288089