1997 (2) TMI 222 - AT - Central Excise

Summary

The appeal considered whether bagasse fired boilers were eligible for exemption under Notification No. 120/81-C.E. The Collector of Central Excise (Appeals) Bombay found bagasse to be agricultural waste, making the appellants eligible for exemption. The appellate tribunal upheld this decision, stating bagasse is agricultural waste and the appeal was rejected.