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2014 (7) TMI 108 - AT - Central ExciseDuty demand - Manufacturing of sugar - Baggase as waste or taxable product - Held that:- Baggase is only a waste arising in the course of manufacture of sugar and cannot considered as 'manufactured' goods and, therefore, the provisions of Rule 6(3) of Cenvat Credit Rules, 2004 would not be attracted - Following decision of Balrampur Chini Mills Ltd [2013 (1) TMI 525 - ALLAHABAD HIGH COURT] - Decided in favour of assessee.
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