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2017 (3) TMI 236 - AT - Central ExciseRefund claim - CENVAT credit reversed in respect of inputs contained in wool waste cleared at nil rate of duty - Held that: - reliance was placed in the case of RALLIS INDIA LTD. Versus UNION OF INDIA [2008 (12) TMI 46 - HIGH COURT BOMBAY], where on similar issue it was decided that mother liquor arising in the manufacture of dutiable gelatin, is not an exempted final product and, therefore, the petitioner was not liable to reverse any credit of duty availed on inputs or alternatively pay the presumptive amount under Rule 57CC - appeal allowed - decided in favor of appellant.
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