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    <title>2018 (10) TMI 1151 - CESTAT NEW DELHI</title>
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    <description>The tribunal allowed both appeals against a common Order-in-Appeal, ruling that waste products like bagasse and press-mud do not qualify as manufactured goods under Rule 6(3) of the Cenvat Credit Rules, 2004. Citing the Union of India vs. DSCL Sugar Ltd. case, the tribunal determined that such products are agricultural residues exempt from excise duty. Consequently, the demand for duty and credit reversal was deemed unjustified, leading to a favorable outcome for the appellants.</description>
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      <link>https://www.taxtmi.com/caselaws?id=369185</link>
      <description>The tribunal allowed both appeals against a common Order-in-Appeal, ruling that waste products like bagasse and press-mud do not qualify as manufactured goods under Rule 6(3) of the Cenvat Credit Rules, 2004. Citing the Union of India vs. DSCL Sugar Ltd. case, the tribunal determined that such products are agricultural residues exempt from excise duty. Consequently, the demand for duty and credit reversal was deemed unjustified, leading to a favorable outcome for the appellants.</description>
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      <pubDate>Wed, 03 Oct 2018 00:00:00 +0530</pubDate>
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