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    <title>2016 (5) TMI 1444 - CESTAT KOLKATA</title>
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    <description>The Tribunal dismissed the Revenue&#039;s appeal, ruling that the Respondent is not required to pay an amount equivalent to 5%/8% of the sale value of exempted products like Bagasee, Press mud, and Bio-compost. The decision was based on the clarification that Rule 6(3) of the Cenvat Credit Rules does not apply to these products as they are not manufactured goods but agricultural residues, following legal principles established by the Apex Court in a similar case.</description>
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      <description>The Tribunal dismissed the Revenue&#039;s appeal, ruling that the Respondent is not required to pay an amount equivalent to 5%/8% of the sale value of exempted products like Bagasee, Press mud, and Bio-compost. The decision was based on the clarification that Rule 6(3) of the Cenvat Credit Rules does not apply to these products as they are not manufactured goods but agricultural residues, following legal principles established by the Apex Court in a similar case.</description>
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