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2019 (6) TMI 186 - AT - Central ExciseCENVAT Credit - Bagasse & Press-mud - Rule 6(3) of the Cenvat Credit Rules, 2004 - period covered is from 01st March, 2015 to July, 2015 - HELD THAT:- It was held in appellant’s own case in Hon’ble Supreme Court’s decision in the case of UNION OF INDIA VERSUS DSCL SUGAR LTD. [2015 (10) TMI 566 - SUPREME COURT] that Press-mud & Bagasse are not arising out of manufacturing activity and the same are agriculture Waste & Residue. Appeal allowed - decided in favor of appellant.
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