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2019 (2) TMI 568 - AT - Central ExciseCENVAT Credit - clearance of by-product/waste - bagasse - common input, input services used in manufacture of dutiable goods as well as exempted goods - non-maintenance of separate records - Rule 6 of CCR, 2004 - Held that:- The issue is no more res integra and has been settled by the decision in the case of INDRESHWAR SUGAR MILS LTD. AND ORS. VERSUS CCE, PUNE III [2017 (11) TMI 1766 - CESTAT MUMBAI], where it was held that in case of removal of waste or by-product Rule 6(3) has no application - demand set aside - appeal dismissed - decided against Revenue.
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