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2017 (11) TMI 1460 - AT - Central ExciseCENVAT credit - waste, by-product, refuse generated during the process of manufacture - Rule 6 of CCR - Held that: - identical issue has been decided by the order of Tribunal in Shivratna Udyog Ltd. & Ors. [2017 (9) TMI 985 - CESTAT MUMBAI], where In case of by product or waste the decision of Jurisdictional High Court of Bombay in the case of Rallies India Ltd. [2008 (12) TMI 46 - HIGH COURT BOMBAY] settled the issue that in case of by product or waste cenvat credit cannot be denied - in case of removal of waste or by-product Rule 6(3) has no application - appeal allowed - decided in favor of appellant.
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