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    <title>Non-excisable by-products like bagasse and dross treated as exempted goods for credit reversal on inputs.</title>
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    <description>Bagasse, Dross and Skimmings of non-ferrous metals or any such by product or waste, which are non-excisable goods and are cleared for a consideration from the factory need to be treated like exempted goods for the purpose of reversal of credit of input and input services</description>
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