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2023 (9) TMI 133 - AT - Central ExciseReversal of CENVAT Credit - value of sludge/waste under the provisions of sub-rule (3) of Rule 6 of Cenvat Credit Rules, 2004 inevitably arising out during the manufacture of paper and paper board - HELD THAT:- In the Appellant’s own case COMMISSIONER OF CENTRAL EXCISE, MEERUT-I VERSUS STAR PAPER MILLS LTD. [2003 (9) TMI 204 - CESTAT, NEW DELHI] Tribunal rejected the Department’s appeal by holding When the “Waste Sludge” is squarely covered by the provisions of Rule 57D(1), Modvat credit would get settled in accordance with that rule and there is no scope to apply the provisions of Rule 57CC for the same set of transactions. Hon’ble Supreme Court in the case of UNION OF INDIA VERSUS AHMEDABAD ELECTRICITY CO. LTD. [2003 (10) TMI 47 - SUPREME COURT] has held that since excise duty is an incidence of manufacture therefore it is essential that the product in question should have gone through a process of manufacture. The issue is no more res integra and decided in favour of the Appellant - Appeal allowed.
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