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2010 (8) TMI 292 - AT - Central ExciseCenvat credit – input used in manufacture of dutiable and exempted goods - Tobacco refuse as a by-product exempted - Tobacco refuse" is a specified item against a particular entry in Central Excise Tariff and has been exempted by virtue of the notification, will not change the character of "Tobacco refuse" from by-product to final product - assessee is not liable to pay amount of 8%/10% in terms of Rule 6 of cenvat credit rules, 2004, set aside
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