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2018 (2) TMI 1312 - AT - Central ExciseCENVAT credit - by-product - inputs used in the manufacture of dutiable goods and exempted goods - non-maintenance of separate records - case od appellant is that by-products which emerge during the course of manufacture of finished goods cannot be subjected to Rule 6(3) of CCR 2004 - Held that: - As far as applicability of Rule 6(3) to the by-product, the issue is covered by the judgment of Hon’ble Gujarat High Court in the case of Sterling Gelatine s case [2010 (9) TMI 857 - GUJARAT HIGH COURT], where it was held that when no input is specifically used for the purpose of manufacturing Di-Calcium Phosphate, there would be no question of maintaining separate accounts for receipt, consumption and inventory of input - demand set aside - appeal allowed - decided in favor of appellant.
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