https://www.taxtmi.com/caselaws?id=793515 Bagasse arising as an inevitable waste or residue in sugar manufacture was treated as non-excisable because it was not the result of any manufacturing process. On that basis, Rule 6 of the Cenvat Credit Rules, 2004 did not apply to require reversal of credit, and the later explanations inserted into Rule 6(1) and the departmental circular could not displace that legal position. The demand for reversal was therefore unsustainable, and the consequential interest and penalty also could not survive. en-us Wed, 17 Jun 2026 00:00:00 +0530 Thu, 18 Jun 2026 08:45:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793515 Bagasse arising as an inevitable waste or residue in sugar manufacture was treated as non-excisable because it was not the result of any manufacturing process. On that basis, Rule 6 of the Cenvat Credit Rules, 2004 did not apply to require reversal of credit, and the later explanations inserted into Rule 6(1) and the departmental circular could not displace that legal position. The demand for reversal was therefore unsustainable, and the consequential interest and penalty also could not survive. Case-Laws Central Excise Wed, 17 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793515