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2018 (5) TMI 1111 - AT - Central ExciseCENVAT credit - demand of reversal on the ground that some of the inputs are contained in wastes/floor sweeping so cleared by the appellants - Rule 6(3)(b) of the CCR - Held that: - Rule 6(3)(b) of the Cenvat Credit Rule is applicable only when duty exempted final product is manufactured and that floors sweepings, defective cakes/contaminated flour are not exempted final products, the demand of an amount under Rule 6(3)(b) by the department is not sustainable in law - appeal allowed - decided in favor of appellant.
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