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2017 (4) TMI 597 - AT - Central ExciseCENVAT credit - emergence of exempted by-product - calcined lime - case of Department is that calcined is also manufactured goods therefore Cenvat credit attributed to the quantity of calcined lime cleared without payment of duty is required to be reversed - Held that: - calcined lime is generated unavoidably during the course of manufacture of lime - Rule 6(3) is not applicable in case of calcined lime which is by product in the present case - credit allowed.
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