https://www.taxtmi.com/caselaws?id=417041 The court clarified that bagasse/press-mud is agricultural waste, not subject to excise duty as a manufactured product. Consequently, CENVAT credit was denied on these items, and the appellant was not required to pay 5% of the value of exempted goods or penalties. The court's decision aligned with previous rulings, setting aside the impugned order and allowing the appeal based on established precedents. en-us Thu, 23 Dec 2021 00:00:00 +0530 Fri, 14 Jan 2022 08:37:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417041 The court clarified that bagasse/press-mud is agricultural waste, not subject to excise duty as a manufactured product. Consequently, CENVAT credit was denied on these items, and the appellant was not required to pay 5% of the value of exempted goods or penalties. The court's decision aligned with previous rulings, setting aside the impugned order and allowing the appeal based on established precedents. Case-Laws Central Excise Thu, 23 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417041