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2014 (3) TMI 668 - CESTAT BANGALOREWaiver of pre deposit - Cenvat Credit - the waste bagasse emerged - Applicability of Rule 6 for production of exempted and non-dutiable goods - Held that:- Following decision of Balrampur Chini Mills Ltd. vs. Union of India and others [2013 (1) TMI 525 - ALLAHABAD HIGH COURT] and that bagasse was held to be a marketable product but not a manufactured product. The Hon'ble High Court so held even after considering the aforesaid amendment to Section 2(d) of the Act. On this basis, a demand raised on the party in terms of Rule 6(3)(b) of the CCR, 2004 came to be set aside - Decided in favour of assessee.
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