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2017 (7) TMI 1184 - HC - Central ExciseCENVAT Credit - Waste - coke fines - whether coke fines, which is admittedly a waste product which is generated as a result of manufacturing process carried by the respondent through its establishment is exigible to tax? - Held that:- Adverting to the provisions contained in Rule 6 (2) of the CENVAT Credit Rules and the concept of input and output as emerging out of the definition clause of those Rules, it is evident that the Tribunal had not misdirected itself in arriving at conclusion that coke fines are part of waste resulting out of the manufacturing process in the establishment of the respondent and cannot be subjected to levy or be required to be accounted in term of [Rule] 6(2) or 6(3)(b) of CENVAT Credit Ru1es - appeal dismissed - decided against Revenue.
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