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2019 (8) TMI 419 - AT - Central ExciseCENVAT Credit - waste/residue - exempt goods or not - demand of an amount equivalent to 10%/6%/5% on the clearances of bagasse - HELD THAT:- The issue decided in the case of M/S BALRAMPUR CHINI MILLS LTD. THROUGH ITS GENERAL MANAGER VERSUS UNION OF INDIA, MINISTRY OF FINANCE DEPARTMENT OF REVENUE [2019 (5) TMI 972 - ALLAHABAD HIGH COURT] where it was held that since it is not a manufacture, Rule 6 of Cenvat Credit Rules shall have no application. Demand set aside - appeal allowed - decided in favor of appellant.
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