Manufacture

Bagasse Is Not 'Manufactured': CESTAT Hyderabad Applies DSCL Sugar to Quash an ₹80.28 Lakh Cenvat Credit Demand Against Gayatri Sugars

A decade after the Supreme Court in Union of India v. DSCL Sugar Ltd. settled that bagasse is agricultural waste and not the result of any manufacturing process, sugar mills are still fighting the same demand under Rule 6(3) of the Cenvat Credit Rules. CESTAT Hyderabad's Final Order in Gayatri Sugars shows why the point keeps recurring — and what it takes to close it out on appeal.