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2017 (11) TMI 229 - AT - Central ExciseCENVAT credit - input/input services - case of Revenue is that bagasse being a manufactured product and being removed on non-payment of duty, Appellants are required to reverse a particular percentage of credit availed by them on the inputs and input services as per the provisions of Rule 6 (3) of the CCR - Held that: - the Apex Court in the case of UoI vs. DSCL Sugar Ltd. [2015 (10) TMI 566 - SUPREME COURT] was considering an identical issue of coming to the existence of bagasse and subsequent use of them for further activity and held that bagasse is not a manufactured product and hence in Cenvat credit availed on the inputs or input services need not be reversed - appeal allowed - decided in favor of appellant.
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