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2014 (12) TMI 365 - AT - Central ExciseCENVAT Credit - whether the appellants are liable to pay the amounts on the clearance of Sludge cleared during the period from April 2011 to January 2012 and August 2010 to March 2011 under Rule 6 and 14 of CENVAT Credit Rules, 2004 read with Section 11A of the Central Excise Act, 1944 inasmuch as the appellants have availed cenvat credit on the common inputs used in the manufacture and clearance of the dutiable products of "Paper and Paper Boards as well as the exempted product of "Sludge" - Held that:- 'sludge' is in the nature of by-product or waste and demand of amount of 10% on the value of the 'sludge' under Rule 6(1)(i) of the said Rules 2004 is not sustainable. - Following decision of assessee's own previous case [2013 (12) TMI 928 - CESTAT CHENNAI] - Decided in favour of assessee.
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