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2009 (3) TMI 1013 - CESTAT, AHMEDABADWhether the byproduct emerging during the course of manufacture of final product, is required to reverse 10% of value of the exempted goods, in terms of Rule 6 (3) of CCR, 2004? - Held that: - the issue is squarely covered by the decision in the case of NARMADA GELATINES LIMITED Versus COMMISSIONER OF C. EX., BHOPAL [2008 (11) TMI 75 - CESTAT NEW DELHI], where it was held that a waste arising out of principal process of manufacture does not burden the Assessee with levy u/r 6(3)(b) of CCR - appeal allowed - decided in favor of appellant.
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