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    <title>2018 (8) TMI 782 - CESTAT ALLAHABAD</title>
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    <description>Bagasse emerging as a residue in sugar manufacture is not an excisable product, so its clearance without duty does not trigger liability under Rule 6(3) of the Cenvat Credit Rules. The issue was treated as settled by binding precedent, and the demand was held unsustainable, with the impugned order set aside in favour of the assessee.</description>
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      <description>Bagasse emerging as a residue in sugar manufacture is not an excisable product, so its clearance without duty does not trigger liability under Rule 6(3) of the Cenvat Credit Rules. The issue was treated as settled by binding precedent, and the demand was held unsustainable, with the impugned order set aside in favour of the assessee.</description>
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