https://www.taxtmi.com/caselaws?id=52578 Rule 57CC of the Central Excise Rules, 1944 did not require reversal or payment on bagasse cleared during sugar manufacture because bagasse arose as waste or by-product in the course of production and was not a final product merely by reference to the tariff. Rule 57D(1) protected credit where inputs were contained in waste, refuse, or by-product arising during manufacture, and that special protection made the Rule 57CC reversal mechanism inapplicable. The Revenue's contention therefore failed, and the assessee succeeded. en-us Fri, 12 Sep 2003 00:00:00 +0530 Wed, 06 Oct 2010 16:15:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52578 Rule 57CC of the Central Excise Rules, 1944 did not require reversal or payment on bagasse cleared during sugar manufacture because bagasse arose as waste or by-product in the course of production and was not a final product merely by reference to the tariff. Rule 57D(1) protected credit where inputs were contained in waste, refuse, or by-product arising during manufacture, and that special protection made the Rule 57CC reversal mechanism inapplicable. The Revenue's contention therefore failed, and the assessee succeeded. Case-Laws Central Excise Fri, 12 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52578