Case Law Analysis
|Custom, Excise & Service Tax Tribunal
Waste Products Not Excisable | Bagasse and Press Mud Are By-Products, Not Manufactured Goods : Customs, Excise & Service Tax Appellate Tribunal
The Tribunal holds that bagasse and press mud are agricultural waste, not manufactured goods, rendering Rule 6 of Cenvat Credit Rules inapplicable. No duty or penalty can be levied.