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    <title>2014 (4) TMI 371 - CESTAT BANGALORE</title>
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    <description>The Tribunal held that sawdust, as a byproduct of plywood manufacturing, did not qualify as a consciously manufactured product under excise laws. Marketability alone was insufficient for excisable goods classification. Therefore, the demand on the appellant under Rule 6(3)(b) of the CENVAT Credit Rules, 2004, amounting to Rs.35,100/- was deemed unsustainable, resulting in a waiver and stay on the adjudged dues.</description>
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      <description>The Tribunal held that sawdust, as a byproduct of plywood manufacturing, did not qualify as a consciously manufactured product under excise laws. Marketability alone was insufficient for excisable goods classification. Therefore, the demand on the appellant under Rule 6(3)(b) of the CENVAT Credit Rules, 2004, amounting to Rs.35,100/- was deemed unsustainable, resulting in a waiver and stay on the adjudged dues.</description>
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