https://www.taxtmi.com/caselaws?id=416732 The appellant, a manufacturer of Sugar, Molasses, and Ethanol, was not liable to pay 5% of the value of "baggase" as exempted goods. The court clarified that "baggase" did not fall under the definition of "manufacture," and hence no excise duty could be levied on it. The court also ruled that Rule 6 of cenvat credit rules, 2004 was not applicable to the case, rendering any demand under it unsustainable. The impugned order was set aside, and the appeal was allowed with consequential relief. en-us Tue, 09 Nov 2021 00:00:00 +0530 Fri, 07 Jan 2022 10:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=416732 The appellant, a manufacturer of Sugar, Molasses, and Ethanol, was not liable to pay 5% of the value of "baggase" as exempted goods. The court clarified that "baggase" did not fall under the definition of "manufacture," and hence no excise duty could be levied on it. The court also ruled that Rule 6 of cenvat credit rules, 2004 was not applicable to the case, rendering any demand under it unsustainable. The impugned order was set aside, and the appeal was allowed with consequential relief. Case-Laws Central Excise Tue, 09 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=416732