https://www.taxtmi.com/caselaws?id=438885 The High Court ruled that bagasse is an agricultural waste, not a manufactured product, making Rule 6 of the Cenvat Credit Rules, 2004 inapplicable to bagasse and electricity generated from it. The court held that despite the 2015 amendment to Rule 6, bagasse remained exempt. The Circular treating bagasse as exempted goods was invalidated, following decisions by other High Courts and the Supreme Court's dismissal of a related case. The impugned show-cause notice and demand statement were deemed illegal due to the quashed Circular and previous dropped demands, leading to their quashing. en-us Fri, 17 Mar 2023 00:00:00 +0530 Sat, 10 Jun 2023 11:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438885 The High Court ruled that bagasse is an agricultural waste, not a manufactured product, making Rule 6 of the Cenvat Credit Rules, 2004 inapplicable to bagasse and electricity generated from it. The court held that despite the 2015 amendment to Rule 6, bagasse remained exempt. The Circular treating bagasse as exempted goods was invalidated, following decisions by other High Courts and the Supreme Court's dismissal of a related case. The impugned show-cause notice and demand statement were deemed illegal due to the quashed Circular and previous dropped demands, leading to their quashing. Case-Laws Central Excise Fri, 17 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438885