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2009 (11) TMI 733 - AT - Central ExciseWhether the respondent is required to pay 10% of the transaction value in terms of Rule 6 of the CCR, 2004 on the by-product Spent Acid cleared by them without payment of duty by availing benefit of exemption N/N. 6/02-C.E., dated 1-3-2002? Held that: - There is no dispute that the Spent Acid is a by-product arising in course of manufacture of detergent products. Further, this issue was considered by the Hon’ble High Court of Bombay in the case of Rallis India Ltd. v. Union of India [2008 (12) TMI 46 - HIGH COURT BOMBAY], where it was held that in case of common inputs used in dutiable and exempted goods, liability to pay 8/10% not arise for waste - appeal dismissed - decided against Revenue.
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