https://www.taxtmi.com/caselaws?id=418366 The Tribunal ruled in favor of the appellants, holding that Bagasse, as an agricultural waste without undergoing a manufacturing process, does not qualify as an excisable final product. Citing legal precedents and the definition of "manufacture," the Tribunal concluded that no excise duty is applicable on Bagasse sales. The demand for payment was deemed unsustainable, and the appeal was allowed with consequential relief, setting aside the original authority's decision to recover wrongly availed cenvat credit, interest, and penalties. en-us Tue, 15 Feb 2022 00:00:00 +0530 Wed, 16 Feb 2022 08:11:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418366 The Tribunal ruled in favor of the appellants, holding that Bagasse, as an agricultural waste without undergoing a manufacturing process, does not qualify as an excisable final product. Citing legal precedents and the definition of "manufacture," the Tribunal concluded that no excise duty is applicable on Bagasse sales. The demand for payment was deemed unsustainable, and the appeal was allowed with consequential relief, setting aside the original authority's decision to recover wrongly availed cenvat credit, interest, and penalties. Case-Laws Central Excise Tue, 15 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418366