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    <title>2019 (2) TMI 1301 - CESTAT MUMBAI</title>
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    <description>The Tribunal dismissed the Revenue&#039;s appeal, upholding the decision to set aside the demand for central excise duty on Bagasse, pressmud, and composed fertilizer. The judgment reaffirmed that Rule 6 of the Cenvat Credit Rules, 2004 did not apply to waste or byproducts, such as those arising during the production of sugar and molasses. The ruling was based on established legal principles and previous judgments, emphasizing the distinction between manufactured goods and agricultural waste in determining the applicability of central excise duty.</description>
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      <link>https://www.taxtmi.com/caselaws?id=375674</link>
      <description>The Tribunal dismissed the Revenue&#039;s appeal, upholding the decision to set aside the demand for central excise duty on Bagasse, pressmud, and composed fertilizer. The judgment reaffirmed that Rule 6 of the Cenvat Credit Rules, 2004 did not apply to waste or byproducts, such as those arising during the production of sugar and molasses. The ruling was based on established legal principles and previous judgments, emphasizing the distinction between manufactured goods and agricultural waste in determining the applicability of central excise duty.</description>
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