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2014 (6) TMI 52 - AT - Central ExciseDuty demand - Demand of 10% of the value - Non maintenance of separate accounts in respect of ‘inputs’ and ‘input services’ used in the manufacture of sugar and other products - Held that:- where waste products arises and are sold without payment of duty, there is no need to maintain separate accounts and there is no need to pay 10% of the value in accordance with Rule 6(3) of Cenvat Credit Rules, 2004 - Following decision of Rallis India Ltd. v. UOI [2008 (12) TMI 46 - HIGH COURT BOMBAY] - Decided in favour of assessee.
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