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    <title>2014 (10) TMI 639 - UTTARAKHAND HIGH COURT</title>
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    <description>The court allowed the appeals, setting aside the impugned orders. It held that the reversal of CENVAT credit must occur as per Rule 6(1) of the CENVAT Credit Rules, 2004 when there is wastage of the final product, which is not dutiable. The respondent was directed to reverse the CENVAT credit attributable to inputs used in manufacturing the exempted rectified spirit, and penalties and interest were upheld for failing to comply.</description>
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      <title>2014 (10) TMI 639 - UTTARAKHAND HIGH COURT</title>
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      <description>The court allowed the appeals, setting aside the impugned orders. It held that the reversal of CENVAT credit must occur as per Rule 6(1) of the CENVAT Credit Rules, 2004 when there is wastage of the final product, which is not dutiable. The respondent was directed to reverse the CENVAT credit attributable to inputs used in manufacturing the exempted rectified spirit, and penalties and interest were upheld for failing to comply.</description>
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