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2015 (11) TMI 594 - CESTAT BANGALOREReversal of CENVAT Credit - Whether the appellant is under a legal obligation to either reverse the CENVAT credit or to pay an amount in terms of the provisions of Rule 6 of the CENVAT Credit Rules in respect of services utilised for the manufacturer of the sugar, which have also resulted in emergence of bagasse as a waste product, which was further used as fuel to generate steam in boilers - Held that:- issues are no more res integra in terms of the decision of the Hon'ble Allahabad High Court in the case of Balrampur Chini Mills Ltd. Vs. UOI [2013 (1) TMI 525 - ALLAHABAD HIGH COURT], wherein the Board's Circular No. 904/24/2009-CX dt. 28/10/2009, requiring reversal of credit or payment of an amount in terms of Rule 6 stand quashed. By following the same, I set aside the impugned orders - Decided in favour of assessee.
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