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2012 (8) TMI 1005 - AT - Central ExciseCENVAT credit - common inputs used in the manufacture of dutiable as well as exempt goods - Held that: - paragraph 3.7 in Chapter 5 of the CBEC's Central Excise Manuel (sic) states that CENVAT credit is also admissible in respect of amounts of inputs contained in any of the waste, residue or by-product. It further states that the basic idea is that CENVAT credit is admissible so long as the inputs are used in or in relation to the manufacture of final products - appeal allowed.
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