https://www.taxtmi.com/caselaws?id=41762 The court ruled that bagasse is considered a manufactured product subject to excise duty under the Central Excises and Salt Act, 1944. The transformation of sugarcane into sugar and bagasse results in a commercially distinct product, meeting the definition of 'manufacture.' Additionally, bagasse does not qualify as an intermediate good or component part, as it remains independent of the final product, sugar. Consequently, the court dismissed the Writ Petition, denying the petitioner's claims for exemption under specific notifications and ordering no costs to be paid. en-us Thu, 26 Jun 1986 00:00:00 +0530 Sat, 05 Jun 2010 18:37:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41762 The court ruled that bagasse is considered a manufactured product subject to excise duty under the Central Excises and Salt Act, 1944. The transformation of sugarcane into sugar and bagasse results in a commercially distinct product, meeting the definition of 'manufacture.' Additionally, bagasse does not qualify as an intermediate good or component part, as it remains independent of the final product, sugar. Consequently, the court dismissed the Writ Petition, denying the petitioner's claims for exemption under specific notifications and ordering no costs to be paid. Case-Laws Central Excise Thu, 26 Jun 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41762