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2015 (1) TMI 1300 - AT - Central ExciseDemand alongwith interest and penalty - Rule 6(3) of Cenvat Credit Rules 2004 - manufacture of exempted as well as dutiable goods - non-maintenance of separate accounts for inputs and input services - Held that:- the issue is squarely covered by the decision of Bombay High Court in the case of Rallis India Ltd. Vs. Union of India [2008 (12) TMI 46 - HIGH COURT BOMBAY] and decision of Supreme Court in the case of Union of India Vs. Hindustan Zinc Ltd. [2014 (5) TMI 253 - SUPREME COURT] held that where by-products waste or scrap emerge during the course of manufacture, emergence of such product cannot be considered as manufacture of final products comprising of exempted goods. - Decided in favour of assessee
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