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2018 (11) TMI 1363 - AT - Central ExciseMODVAT/CENVAT Credit - Waste - part of RPG was also being cleared on payment of nil rate of duty - Rule 57C of CCR - Held that:- The issue is decided in the case of COMMR. OF C. EX. & CUS., AURANGABAD VERSUS COSMO FILMS LTD. [2014 (12) TMI 315 - CESTAT MUMBAI], where it was held that Rule 57D, as it stood at the relevant time, clearly laid down that credit of specified duty allowed in respect of any inputs shall not be denied or varied on the ground that part of the inputs is contained in any waste, refuse or by-product arising during the manufacture of final product, whether or not such waste, refused or by-product is exempted from whole of the duty of excise thereon or is chargeable to nil rate of duty or is specified as a final product under Rule 57A. The waste and scrap of plastic emerges as the by-product and not as a final product - appeal allowed - decided in favor of appellant.
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