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2013 (12) TMI 222 - CESTAT NEW DELHICenvat credit taken on Input – Separate account not maintained – Inventory includes dutiable as well as exempted final product - Press mud emerges as waste – 10% duty to be paid as per Rule 6(3) of the Cenvat Credit Rules, 2004 – Held that:- The press mud obtained is nothing but waste from the cane sugar which arises in course of cleaning of the same, that the product is not excisable - The 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 be fulfilled in respect of inevitable waste or by product, as when in the manufacture of some final product, some waste or inevitable by-product emerges, the manufacturer, even if he wants to comply with the provisions of Rule 6 (2), cannot do so – Following Narmada Gelatines Limited vs. CCE, Bhopal [2008 (11) TMI 75 - CESTAT NEW DELHI] and Rallis India Ltd. vs. Union of India [2008 (12) TMI 46 - HIGH COURT BOMBAY] - provisions of Rule 6 (2) and 6 (3) would not apply – order set aside – Decided in favour of Assessee.
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