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2019 (12) TMI 332 - AT - Central ExciseCENVAT Credit - waste/residue/by-product - manufacture of both dutiable final product as well as exempted goods namely, coke breeze/iron ore fine - non-maintence of separate records - requirement to pay 5%/10% on the value of clearance of such exempted goods - applicability of Rule 6(3) of the CENVAT Credit Rules, 2004 - HELD THAT:- The issue of applicability of Rule 6(3) of CENVAT Credit Rules, 2004 byproducts/waste products which emerges during the process of manufacture of finished goods is no more res integra - The Hon'ble Supreme Court in UNION OF INDIA & OTHERS VERSUS M/S. HINDUSTAN ZINC LTD. [2014 (5) TMI 253 - SUPREME COURT] taking the meaning and the scope of the amended definition of excisable goods under Section 2(d) of the Central Excise Act, 1994 held that ‘bagasse’ which emerges as the waste and residue as a result of the process carried out on the raw material cannot be considered to fall under the scope of definition of ‘manufacture’ under Section 2(f) and accordingly, Rule 6 of CENVAT Credit Rules, 2004 shall not apply. No merit in the impugned order - appeal allowed - decided in favor of appellant.
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