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2019 (4) TMI 642 - AT - Central ExciseCENVAT credit - clearance of by-product - common inputs and input services used in manufacture of dutiable goods as well as exempted goods - non-maintenance of separate records - demand of 6% of the value of electricity sold to various companies - proviso to sub-rule (1) of Rule 6 of CENVAT Credit Rules, 2004 - Held that:- The issue decided in the case of COMMISSIONER OF CENTRAL TAX AND CENTRAL EXCISE, BELGAUM VERSUS LAILA SUGARS PVT LIMITED [2019 (2) TMI 568 - CESTAT BANGALORE], where it was held that in case of removal of waste or by-product Rule 6(3) has no application. Appeal dismissed - decided against Revenue.
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