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2015 (10) TMI 2208 - AT - Central ExciseCenvat Credit - No dutiable input used in clearance of Exempted finished goods - Whether appellant is required to pay amounts at a particular rate on the value of exempted goods (Bio Feed) cleared by the appellants under provisions of Rule 6 of the Cenvat Credit Rules, 2004 - Held that:- As per the argument made by the appellant Bio Feed is made from the waste generated in the manufacturing of products like Calcium Gluconate, Enzymes, Flavours, which are cleared on payment of duty. No evidence has been produced by the Revenue that duty paid inputs are directly used in the manufacture of exempted byproduct Bio Feed. In the absence of any such corroborative evidence, duty paid inputs used by the appellant will be deemed to have been used in the manufacture of dutiable goods Calcium Gluconate, Enzymes, Flavours etc., manufactured by the appellant and cleared on payment of duty. Accordingly, it is held that the present appeal is covered by the ratio laid down by Supreme Court in the case of Union of India vs Hindustan Zinc Ltd. (2014 (5) TMI 253 - SUPREME COURT) and order dated 09.01.2013 passed by Gujarat High Court in the case of Commissioner of Central Excise & Customs, vs Anil Products Ltd.(2013 (10) TMI 798 - GUJARAT HIGH COURT ). - Decided in favour of assessee.
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