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2017 (4) TMI 425 - AT - Central ExciseCENVAT credit - whether appellant not manufacturing the exempted goods, the scrap and waste generated in the course of such manufacture shall render the appellant liable to a percentage levy u/r 6 (2) of the CCR, 2004? - Held that: - Law is very clear that the rule has application where an assessee manufactures both dutiable final product as well as exempted final product. But in the present batch of appeals, appellant has not at all manufactured any exempted final product - What that was the outcome in the course of manufacture of dutiable final product was scrap. Therefore, applying the first principle of law, scrap generated not being exempted goods manufactured, that is totally ruled out from scope of application of Rule 6 (2) of CCR, 2004. When the appellant succeeds on the first principle of law, there is no need to make any further enquiry - appeal allowed - decided in favor of appellant.
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