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    <title>2010 (12) TMI 1158 - ALLAHABAD HIGH COURT</title>
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    <description>Bagasse, described as a waste product arising in sugar manufacture, was argued to be outside duty liability, with the petitioner relying on authority that Rule 6 of the Cenvat Credit Rules, 2004 applies only to dutiable and exempted final products. The order notes that Board and Chief Commissioner circulars appeared, prima facie, to bind the authorities and prevent a contrary view at that stage. Further proceedings under the impugned notices were stayed till the next date of listing.</description>
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      <description>Bagasse, described as a waste product arising in sugar manufacture, was argued to be outside duty liability, with the petitioner relying on authority that Rule 6 of the Cenvat Credit Rules, 2004 applies only to dutiable and exempted final products. The order notes that Board and Chief Commissioner circulars appeared, prima facie, to bind the authorities and prevent a contrary view at that stage. Further proceedings under the impugned notices were stayed till the next date of listing.</description>
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