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2013 (5) TMI 380 - HC - Central ExciseDuty on bagasse - waste product v/s by product - whether liable to duty? - Held that:- As decided in Balrampur Chini Mills Ltd. & Others Versus UOI [2013 (1) TMI 525 - ALLAHABAD HIGH COURT] 'Bagasse' generated from the crushing of the sugarcane is neither manufactured goods nor manufactured final product, but it is a residue/waste. The petitioners are not liable to duty either by payment or by reversal in respect of bagasse sold by the petitioner. In favour of assessee.
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