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2013 (9) TMI 823 - HC - Central ExciseCENVAT credit - Duty on waste product - Whether after insertion of explanation in Section 2(d) of the Central Excise Act, 1944 with effect from 10/05/2008 the Bagasse is an exempted excisable product and whether on its sale value the party is liable to pay an amount at prescribed rate in terms of Rule 6(3) of Cenvat Credit Rules, 2004? - Held that:- controversy on hand is squarely covered in Balrampur Chini Mills Ltd. versus Union of India [2013 (1) TMI 525 - ALLAHABAD HIGH COURT] in favour of manufacturer of Sugar. - Decided against Revenue.
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