https://www.taxtmi.com/caselaws?id=42035 The court held that bagasse is considered a manufactured product under the Central Excises and Salt Act, 1944, as it undergoes processes incidental to completion. Bagasse, despite being a by-product, is commercially used, establishing its status as a commercial product. The court rejected the argument that bagasse is not a manufactured product, citing a previous ruling. Additionally, the court ruled that bagasse does not qualify as an intermediate good or component part for exemption purposes, as it does not contribute to the final product's manufacturing process. Consequently, the court upheld the duty demand on bagasse, dismissing the petitioner's claims. en-us Thu, 26 Jun 1986 00:00:00 +0530 Tue, 08 Jun 2010 16:59:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42035 The court held that bagasse is considered a manufactured product under the Central Excises and Salt Act, 1944, as it undergoes processes incidental to completion. Bagasse, despite being a by-product, is commercially used, establishing its status as a commercial product. The court rejected the argument that bagasse is not a manufactured product, citing a previous ruling. Additionally, the court ruled that bagasse does not qualify as an intermediate good or component part for exemption purposes, as it does not contribute to the final product's manufacturing process. Consequently, the court upheld the duty demand on bagasse, dismissing the petitioner's claims. Case-Laws Central Excise Thu, 26 Jun 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42035