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2013 (1) TMI 613 - AT - Central ExciseCommon inputs - Baggase is waste or by product - Rule 6 of the Cenvat Credit Rules, 2004 - Common inputs on which Cenvat credit has been availed by the appellant have been used for manufacture of various products and also the resultant baggase - Rule 6(3)(i) & 6(3)(ii) of the Cenvat Credit Rules, 2004 – Held that:- Following the decision in case of Balrampur Chinni Mills (2013 (1) TMI 525 - ALLAHABAD HIGH COURT) that bagasse generated during the process of manufacture of sugar, is not a manufactured product. Order set aside. In favour of assessee
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