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2012 (5) TMI 587 - AT - Central ExciseCENVAT credit - common input used for taxable as well as exempt goods - demand of 10% of the value of bagasse sold by them in the market on the ground that bagasse is an exempted excisable item - Held that: - neither the SCN nor the impugned order in appeal mentions as to which common Cenvat credit availed inputs have been used in manufacture of sugar and molasses (dutiable final product) and bagasse (exempted final product) - Since Bagasse emerges at sugarcane crushing stage, there is no possibility of any inputs-chemicals etc. having been used at that stage - appeal allowed.
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