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2018 (6) TMI 625 - AT - Central ExciseCENVAT credit - inputs used in manufacture of defective batteries on which duty is not paid - Held that:- The issue is squarely covered by the precedent ruling of this Tribunal in appellant’s own case EVEREADY INDUSTRIES INDIA LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE & S.T., NOIDA [2016 (8) TMI 541 - CESTAT ALLAHABAD], where it was held that CBEC instructions stand in or valued during the relevant period and hence Cenvat credit is admissible in respect of the amount of inputs contained in any of the waste, refuse or bye products - SCN not sustainable - appeal allowed - decided in favor of appellant.
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