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2012 (5) TMI 749 - AT - Central ExciseCENVAT Credit - waste/by-product - bagasse and press mud - appellant during the period from 10-5-2002 to July, 2009 cleared bagasse as also press mud on payment but did not proportionately reverse the Cenvat credit - Rules 6(3)(i) and (ii) of CCR - Held that:- Although the adjudicating authority has observed that the appellant has used Cenvatable inputs “lubricant, etc.”, in the manufacture of bagasse (liable to nil rate of excise duty), the adjudicating authority has not referred to any evidence which formed basis of this conclusion. Thus in our view the findings of the Authority is not supported by evidence and is based on unwarranted assumption. The department has failed to establish that the appellant used Cenvatable inputs for production of baggase. Once it is concluded that the department has failed to establish that the appellant used Cenvatable inputs for manufacture of bagasse, Rule 6(2) and Rules 6(3)(i) & (ii) of Cenvat Credit Rules, 2004 are not attracted. Appeal allowed - decided in favor of appellant.
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