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2016 (6) TMI 992 - AT - Central ExciseCenvat credit on inputs/inputs services - manufacture and clearance of sugar and molasses - part of electricity generated in their captive power plant has been sold - Held that:- the issue is squarely covered in favour of the appellant-assessee by various judgments cited supra wherein it has been consistently held that bagasse which is waste/by-product emerging during the course of crushing of sugarcane for manufacture of sugar could not be equated with exempted goods and hence, Rule 6 of Cenvat Credit Rules are not applicable - demand set aside - Decided in favor of assessee.
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