Court Rules No Excise Duty on Bagasse: Not a Manufactured Product u/s 2(f) of Central Excise Act.

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....Duty demand / Reversal of cenvat credit - Bagasse is only an agricultural waste and residue, which itself is not the result of any process. - cannot be treated as falling within the definition of Section 2(f) of the Act and the absence of manufacture, there cannot be any excise duty - SC....