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    <title>Appellant not proven to use cenvatable inputs for bagasse; Rule 6(2) &amp; 6(3) of Cenvat Credit Rules inapplicable.</title>
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    <description>Once it is concluded that the department has failed to establish that the appellant used cenvatable inputs for manufacture of bagasse, Rule 6(2) and Rule 6(3) (i) &amp; (ii) of Cenvat Credit Rules, 2004 are not attracted - AT</description>
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