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2022 (4) TMI 1360 - AT - Central ExciseCENVAT Credit - press mud/compose emerging as a byproduct - exempted goods or not - common inputs and input services - non-maintenance of separate records as required under Rule 6 of CENVAT Credit Rules - HELD THAT:- On going through records of the case and the ratio of the cases cited by the appellants. It is found that the issue is no longer res-integra. Apex Court 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] and UNION OF INDIA VERSUS DSCL SUGAR LTD. [2015 (10) TMI 566 - SUPREME COURT] has enunciated the principal that Bagasse/ Press mud produced during the course of manufacture of sugar cannot be treated as exempted products and the provision of Rule 6 of Central Excise Rule, 2004 cannot be applied. This Tribunal has been consistent in holding this view. Appeal allowed - decided in favor of appellant.
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