Bagasse is an agricultural waste/ residue & is not result of any manufacturing process

Vithal Corporation Ltd. Vs Commissioner of Customs Excise & Service Tax (CESTAT Mumbai) CESTAT Mumbai held that bagasse being an agricultural waste/ residue, there could be no manufacturing activity. Accordingly, bagasse is not result of any manufacturing process Facts- The appellants are engaged in the manufacture and clearance of sugar and molasses and are paying duty on all these final products. They were availing Cenvat credit of excise duty paid on inputs and capital goods and service tax paid on input services used in the manufacture of the final product. During the process of manufa...