https://www.taxtmi.com/caselaws?id=450396 The Tribunal determined that bagasse, a byproduct of sugar manufacturing, does not qualify as "goods" under Section 2(d) of the Central Excise Act, 1944, nor does its production constitute "manufacture" under Section 2(f). Consequently, Rule 6 of the Cenvat Credit Rules, 2004, is inapplicable to electricity generated from bagasse. The Tribunal set aside the Commissioner's orders, allowing the appeals and granting consequential relief, aligning with precedents from the DSCL and Indian Sucrose Ltd. cases. en-us Mon, 18 Sep 2023 00:00:00 +0530 Tue, 05 Mar 2024 08:55:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450396 The Tribunal determined that bagasse, a byproduct of sugar manufacturing, does not qualify as "goods" under Section 2(d) of the Central Excise Act, 1944, nor does its production constitute "manufacture" under Section 2(f). Consequently, Rule 6 of the Cenvat Credit Rules, 2004, is inapplicable to electricity generated from bagasse. The Tribunal set aside the Commissioner's orders, allowing the appeals and granting consequential relief, aligning with precedents from the DSCL and Indian Sucrose Ltd. cases. Case-Laws Central Excise Mon, 18 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450396