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2018 (2) TMI 1234 - AT - Central ExciseCENVAT credit - by-product - Rule 6(3) of CCR 2004 - Held that: - the waste/by-product namely, wooden roller, wooden baton and firewood arise during the course of cutting of timber logs, cannot be subjected to Rule 6(3) of CCR 2004 - Reliance placed in the case of C.C.E. Vs. Anil Products [2013 (10) TMI 798 - GUJARAT HIGH COURT] - Appeal dismissed - decided against Revenue.
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