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2018 (3) TMI 2004 - AT - Central ExciseReversal of CENVAT Credit - sludge/waste, inevitably arising during manufacture of paper and paperboard - provisions of Rule 6(3) of CCR, 2004 - HELD THAT:- The issue herein is squarely covered in favour of the appellants by ruling of the Coordinate Bench of this Tribunal in M/S. MAGNUM VENTURES VERSUS CCE., GHAZIABAD [2014 (4) TMI 416 - CESTAT NEW DELHI] where it was held that emergence of sludge and pulper waste during the course of manufacture of paper or paper board cannot be held to the result of any manufacturing activity. Reversal of credit not required - appeal allowed.
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