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2012 (7) TMI 476 - CESTAT, AHMEDABADWaiver of pre-deposit - Appellant is required to pay 8% or 10% of the amount of exempted products cleared by them from their factory premises, as per the provisions of Rule 6 of Cenvat Credit Rules, 2002/2004 – Held that:- Appellant cleared exempted product falling under Chapter 31 of Central Excise Tariff Act, 1985, at the nil rate of duty - appellant has taken cenvat credit on the inputs and used them for manufacturing bulk drugs and this product Penmycellium Meal has arisen as a waste during the process of manufacturing – Decision in the case of Rallis India Limited (2008 (12) TMI 46 - BOMBAY HIGH COURT) followed. – Appeal is allowed
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