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2019 (7) TMI 200 - AT - Central ExciseCENVAT Credit - common inputs/input services which are used in the manufacture of dutiable goods and exempted product - recovery of an amount equal to 6% of the clearance value of the exempted goods - HELD THAT:- Hon’ble Supreme Court in UNION OF INDIA VERSUS DSCL SUGAR LTD. [2015 (10) TMI 566 - SUPREME COURT], held that ‘Bagasse’ emerged during the course of manufacture of sugar and molasses as a by-product cannot be subjected to the provisions of Rule 6 of CENVAT Credit Rules, 2004. Appeal allowed - decided in favor of appellant.
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