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2018 (8) TMI 774 - CESTAT ALLAHABADCENVAT Credit - Common inputs have been used in the manufacture of appellants final excisable product i.e. lead ingots and also in the manufacture of exempted silver bullion - non-maintenance of separate records - Held that:- The appellants are essentially and primarily engaged in the manufacture of lead ingots. During the course of manufacture of said final product, dross emerges as an inevitable evil. Such dross is sent by the appellant to their job workers for extraction of silver bullion. The emergence of dross is in the nature of waste material and such waste material further been utilized for extraction of silver bullion to a small extent. Hon’ble Bombay High Court decision in the case of Rallies India Ltd. vs. Union of India [2008 (12) TMI 46 - HIGH COURT BOMBAY] has held that provisions of Rule 6 are not applicable when the product emerges either as a waste or as a by-product. Appeal allowed - decided in favor of appellant.
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