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2016 (5) TMI 1444 - AT - Central ExciseCENVAT Credit - Rule 6(3) of the CCR - whether Respondent is required to discharge an amount equivalent to 5% / 8% of the value of Bagasee, Press mud & Bio-compost sold by the Respondent? - Held that:- Provisions of Rule 6(3) of the CCR are applicable only to a situation where exempted as well as dutiable products are manufactured by an assessee out of common inputs and no separate records are maintained. Apex Court’s decision in the case of Union of India vs. DSCL Sugar Ltd. [2015 (10) TMI 566 - SUPREME COURT] held that provisions of Rule 6 of CCR shall have no application as Bagasee is not a product of manufacture - The same is true to the products Press mud and Bio-compost. Respondent is not liable to pay 5% / 8% of the sale proceeds of these products - appeal dismissed - decided against Revenue.
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