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2019 (7) TMI 1809 - AT - Central ExciseCENVAT Credit - inputs and input services for dutiable and exempted goods - Baggase being an exempted goods - non-maintenance of separate records - HELD THAT:- The issue is settled in view of the decision of Hon'ble High Court of Bombay in the case of HINDALCO INDUSTRIES LIMITED VERSUS THE UNION OF INDIA, CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL, THE COMMISSIONER OF CENTRAL EXCISE [2014 (12) TMI 657 - BOMBAY HIGH COURT] and the decision of Hon'ble Supreme Court in Union of India Vs. DSCL Sugar Ltd. [2015 (10) TMI 566 - SUPREME COURT] where it was held that The credit is allowed - appeal allowed.
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