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2015 (1) TMI 1183

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..... nerated or in the absence of maintenance of separate records, whether payment @ 5%/6% of the value of exempted goods needs to be done? - Held that:- Tribunal considered the very same matter in the case of Commissioner of Central Excise, Pune-II v. DY Patil SSK Ltd. & Ors. - [2014 (4) TMI 52 - CESTAT MUMBAI] and held that the waste products arising in the course of manufacture of sugar such as baga .....

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..... ith consequential relief, if any, in accordance with law.- Decided in favour of assessee. - E/827/2012-Mum - Final Order No. A/348/2014-WZB/C-II(EB) - Dated:- 6-5-2014 - Shri P.R. Chandrasekharan, Member (T) and Anil Choudhary, Member (J) None, for the Appellant. Shri Ahibaran, Additional Commissioner (AR), for the Respondent. ORDER The application for early hearing has been .....

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..... ditional Commissioner (AR) appearing for the Revenue fairly submits that the issue is already covered by the various decisions of the Tribunal and of the Hon ble High Courts. 5. As the issue involved lies in a narrow compass, we take up the appeal itself for consideration and disposal. 6. This Tribunal considered the very same matter in the case of Commissioner of Central Excise, Pune-II v. .....

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..... decisions applies squarely to the facts of the present case. Accordingly, we set aside the impugned order confirming the payment of a sum of ₹ 2,01,087/- under Rule 6 of the Cenvat Credit Rules, 2004 and allow the appeal with consequential relief, if any, in accordance with law. The Miscellaneous Application also stands disposed of. (Dictated in Court) - - TaxTMI - TMITax - Central E .....

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