https://www.taxtmi.com/caselaws?id=753138 CESTAT Allahabad dismissed revenue's appeal regarding CENVAT credit recovery on bagasse and press mud for December 2016 to June 2017. Following SC precedent in Union of India v. DSCL Sugar Ltd., the tribunal held that bagasse constitutes agricultural waste and residue, not a manufactured product requiring any specified process. Since bagasse does not fall within the definition of manufacture under Section 2(f) of the Act and no excise duty applies, Rule 6 of CENVAT Credit Rules, 2004 cannot be invoked for credit recovery. en-us Fri, 22 Dec 2023 00:00:00 +0530 Mon, 27 May 2024 08:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753138 CESTAT Allahabad dismissed revenue's appeal regarding CENVAT credit recovery on bagasse and press mud for December 2016 to June 2017. Following SC precedent in Union of India v. DSCL Sugar Ltd., the tribunal held that bagasse constitutes agricultural waste and residue, not a manufactured product requiring any specified process. Since bagasse does not fall within the definition of manufacture under Section 2(f) of the Act and no excise duty applies, Rule 6 of CENVAT Credit Rules, 2004 cannot be invoked for credit recovery. Case-Laws Central Excise Fri, 22 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753138