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2017 (12) TMI 950 - AT - Central ExciseReversal of CENVAT credit - Pressmud, Bagasse and Compost, Boiler Ash etc. - Rule 6 of CCR - Held that: - if any input is contained in waste by product or goods the cenvat credit shall not be denied - 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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