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2015 (6) TMI 1125 - AT - Central ExciseWaste/by-product - Bagasse - excisability - reversal of CENVAT credit on GTA service - Held that: - reliance placed in the case of Balrampur Chini Mills Ltd. Vs. UOI [2013 (1) TMI 525 - ALLAHABAD HIGH COURT] where it was held that even after the amendment in Section 2(d), bagasse cannot be held to be an excisable item inasmuch as the same does not pass the test of manufacture, as defined in Section 2(f) of Central Excise Act - appeal allowed - decided in favor of appellant.
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