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2013 (2) TMI 415 - CESTAT MUMBAICommon inputs - Manufacture of dutiable as well as exempted goods - By product -Rule 57A - Assessee engaged in manufacture of sugar and ethyl alcohol (rectified spirit) - During the manufacture of the final product, press mud and spent wash come into existence and the same were mixed together and converted into bio-compost and cleared without payment of duty - Held that:- Following the decision in case of Manakpur Chini (2012 (7) TMI 474 - CESTAT, NEW DELHI) that the bio-compost cleared by the sugar manufacturer is not liable to duty. In favour of assessee
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