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2017 (9) TMI 1545 - AT - Central ExciseCENVAT credit - manufacture of dutiable and exempt goods - non-maintenance of separate records - Held that: - the issue is no longer res Integra and has been settled by the judgment of Hon’ble High Court of Allahabad in the case of Balrampur Chini Mills Limited vs. CCE, Allahabad [2013 (1) TMI 525 - ALLAHABAD HIGH COURT] which held that bagasse arising in the course of manufacture of sugar cannot be treated as excisable goods, it continues to remain waste and it does not become manufacture of final product for the purposes of rule 6 of CCR, 2004 - Press Mud is also a waste product similarly emerging during the manufacture of sugar, molasses, therefore the same ratio will also be applicable to press mud - demand set aside - appeal allowed - decided in favor of appellant.
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