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2019 (3) TMI 29 - AT - Central ExciseExcisability - by-products - LD Slag and bi-Fuel Dust falling under Chapter Heading 2719 and Corex Sludge falling under Chapter Heading 2705 - Rule 6(1) or 6(2) of CCR, 2004 not followed - Held that:- This issue is no more res integra and has been settled by various decisions of the High Courts and the Supreme Court as wherein it has been consistently held that even after the amendment from 01.03.2015, Rule 6 shall not applicable to by-products/waste products produced during the manufacture of dutiable final products - the impugned order is not sustainable in law - appeal allowed - decided in favor of appellant.
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