https://www.taxtmi.com/caselaws?id=785396 Applicability of Rule 6 of the CENVAT Credit Rules to bagasse is examined through its characterisation as an agricultural by-product/non-excisable waste, with reliance on higher court precedent that treats such material as outside the scope of manufacture for CENVAT credit denial; consequence is that demands confirmed and penalties imposed on the taxpayer were found legally unsustainable and the impugned adjudication was set aside, resulting in relief for the appellant. The question of change in territorial jurisdiction after GST introduction was noted but did not alter the substantive ruling on CENVAT applicability. en-us Fri, 31 Oct 2025 00:00:00 +0530 Fri, 23 Jan 2026 09:10:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785396 Applicability of Rule 6 of the CENVAT Credit Rules to bagasse is examined through its characterisation as an agricultural by-product/non-excisable waste, with reliance on higher court precedent that treats such material as outside the scope of manufacture for CENVAT credit denial; consequence is that demands confirmed and penalties imposed on the taxpayer were found legally unsustainable and the impugned adjudication was set aside, resulting in relief for the appellant. The question of change in territorial jurisdiction after GST introduction was noted but did not alter the substantive ruling on CENVAT applicability. Case-Laws Central Excise Fri, 31 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785396