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    <title>2018 (11) TMI 1449 - CESTAT CHENNAI</title>
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    <description>The Tribunal held that waste press mud cleared without payment of Excise Duty was not liable for duty, as it did not fall under the category of non-excisable goods. The insertion of specific provisions in the CENVAT Credit Rules was crucial in determining the liability, with the Tribunal finding no change in facts to warrant duty payment, setting aside the demand for Excise Duty and allowing the appeals with consequential benefits.</description>
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      <description>The Tribunal held that waste press mud cleared without payment of Excise Duty was not liable for duty, as it did not fall under the category of non-excisable goods. The insertion of specific provisions in the CENVAT Credit Rules was crucial in determining the liability, with the Tribunal finding no change in facts to warrant duty payment, setting aside the demand for Excise Duty and allowing the appeals with consequential benefits.</description>
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