https://www.taxtmi.com/caselaws?id=437710 The appeal challenged a demand under Cenvat Credit Rules related to liability for 5% of the sale value of bagasse due to failure to maintain separate accounts. The Supreme Court clarified that bagasse, classified under the Central Excise Tariff Act, does not attract excise duty as it is agricultural waste without a manufacturing process. The Court's decision set a precedent, leading to the allowance of the appeal and providing consequential relief to the appellant. en-us Thu, 11 May 2023 00:00:00 +0530 Sat, 13 May 2023 08:03:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437710 The appeal challenged a demand under Cenvat Credit Rules related to liability for 5% of the sale value of bagasse due to failure to maintain separate accounts. The Supreme Court clarified that bagasse, classified under the Central Excise Tariff Act, does not attract excise duty as it is agricultural waste without a manufacturing process. The Court's decision set a precedent, leading to the allowance of the appeal and providing consequential relief to the appellant. Case-Laws Central Excise Thu, 11 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437710