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    <title>2012 (8) TMI 1080 - CESTAT MUMBAI</title>
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    <description>Credit on inputs and input services used in dutiable manufacture was held to remain available where waste or residue was later converted into bio-compost and cleared without duty; a presumptive reversal or payment under the excise rule was not warranted on that basis. The demand was also found unsustainable because the show cause notice did not identify the specific inputs or input services allegedly used in generating the press mud or bio-compost, making the notice defective for want of a clear factual foundation.</description>
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    <pubDate>Fri, 31 Aug 2012 00:00:00 +0530</pubDate>
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      <description>Credit on inputs and input services used in dutiable manufacture was held to remain available where waste or residue was later converted into bio-compost and cleared without duty; a presumptive reversal or payment under the excise rule was not warranted on that basis. The demand was also found unsustainable because the show cause notice did not identify the specific inputs or input services allegedly used in generating the press mud or bio-compost, making the notice defective for want of a clear factual foundation.</description>
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      <pubDate>Fri, 31 Aug 2012 00:00:00 +0530</pubDate>
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