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2017 (6) TMI 970 - AT - Central ExciseWaste - Bagasse - CENVAT credit - Rule 6(3)(a) of CCR 2002/2004 - Held that: - reliance placed in the case of Union of India Versus DSCL Sugar Ltd. [2015 (10) TMI 566 - SUPREME COURT], where it was held that Bagasse is only an agriculture waste and residue and also that Bagasse is not covered in the definition of manufacture - provisions of Rule 6(3)(a) of CCR 2002/2004 do not apply on the removal of Bagasse or utilization of Bagasse - appeal allowed - decided in favor of appellant.
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