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2017 (12) TMI 146 - AT - Central ExciseCENVAT credit - waste - Rule 6 of the Cenvat Credit Rules - whether in terms of Rule 6(3) an amount of 6% is required to be paid on the clearance of such waste/by product? - Held that: - if any input is contained in waste by product or goods the cenvat credit shall not be denied. If rule 6(3) is made applicable in these goods this clarification will stand redundant. If legislator has intention even to apply Rule 6(3) on waste or by-product, refuse then either this para should have been amended or omitted. Since this clarification is still in force the Cenvat credit either by way of Rule 6(3) or otherwise 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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