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2018 (10) TMI 1465 - AT - Central ExciseReversal of CENVAT Credit - credit attributable to inputs and input services used in the manufacture of Bagasse and sold outside the factory - Rule 6 of Cenvat Credit Rules 2004 - Held that:- Both the authorities have held that in spite of the Explanation being attached to Rule 6 w.e.f. 01.03.2015 still the appellants are not liable to reverse 6% of the value of Bagasse sold - further, there is no manufacture involved in the process of bagasse which is a waste product - Appeal dismissed - decided against Revenue.
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