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    <title>2019 (5) TMI 137 - CESTAT CHENNAI</title>
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    <description>The Tribunal allowed the appeal, ruling that the demand to reverse the credit on inputs and input services in respect of bagasse cannot be sustained. Bagasse, being a residue and not a manufactured product, does not fall under the purview of Rule 6 of the CENVAT Credit Rules 2004. The decision aligned with the Apex Court&#039;s clarification that bagasse is not excisable due to the absence of a manufacturing process, providing relief to the appellants in this case.</description>
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      <link>https://www.taxtmi.com/caselaws?id=379409</link>
      <description>The Tribunal allowed the appeal, ruling that the demand to reverse the credit on inputs and input services in respect of bagasse cannot be sustained. Bagasse, being a residue and not a manufactured product, does not fall under the purview of Rule 6 of the CENVAT Credit Rules 2004. The decision aligned with the Apex Court&#039;s clarification that bagasse is not excisable due to the absence of a manufacturing process, providing relief to the appellants in this case.</description>
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