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2013 (11) TMI 1468 - AT - Central ExciseCenvat Credit - Nil rated Goods cleared along with the dutiable final product – Exemption under Notification No. 6/2002 – Held that:- Following Rallis India Ltd. vs. Union of India reported as [2008 (12) TMI 46 - HIGH COURT BOMBAY ] - there is no liability to pay 8% amount on removal of the by-product/ waste arisen during the course of manufacture of the main product – also in CCE, Ahmedabad vs. Nirma Ltd. [2012 (10) TMI 138 - GUJARAT HIGH COURT] in case of exempted by-product emerging during the process of manufacture, the provisions of Rule 6 of Cenvat credit Rules are not attracted – Decided against Revenue.
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