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2019 (2) TMI 379 - AT - Central ExciseClearance of by-product Bagasse - exempt goods - credit not reversed - Rule 6(3)(i) of the CENVAT Credit Rules, 2004 - Held that:- The issue of applicability of Rule 6(1) of CENVAT Credit Rules, 2004 to bagasse which emerges during the course of manufacture of sugar and molasses, has been settled taking note of the judgment of Hon'ble Supreme Court in the case of Union of India Vs. DSCL Sugar Ltd. [2015 (10) TMI 566 - SUPREME COURT], where it was held that Since it is not a manufacture, obviously Rule 6 of the Cenvat Rules, 2004, shall have no application - demand set aside - appeal allowed - decided in favor of appellant.
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