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2018 (8) TMI 1075 - AT - Central ExciseBy-product, Baggase - explanation I to Rule 6 of CCR, 2004 - N/N. 6/2015-CE(NT) dt. 1.3.2015 - case of Revenue is that bagasse being not an excisable goods and cleared from the factory, against consideration, therefore, would come within the scope of Rule 6 of the CCR, 2004 - Held that:- There is no hesitation to hold that even after amendment to Rule 6 of CCR, 2004, ‘bagasse’ which emerges as a waste/by-product, accordingly, falls outside the scope of the Rule, 6 of the Cenvat Credit Rules, 2004 - appeal allowed - decided in favor of appellant.
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