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2011 (5) TMI 733 - CESTAT, NEW DELHICenvat credit - appellant not maintained separate account and inventory of the inputs meant for dutiable final products and exempted final product – Held that:- requirement of Rule 6(2) can be fulfilled only in respect of the final products which a manufacturer wants to manufacture and this requirement cannot fulfilled in respect of inevitable waste or by product, in such a situation the provisions of Rule 6(2) and 6(3) would not apply [Rallis India Ltd. (2008 - TMI - 32215 - HIGH COURT BOMBAY)] , requirement of pre-deposit of the amount confirmed under Rule 6(3) and interest is waived, stay application is allowed
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