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    <title>2022 (11) TMI 919 - CESTAT MUMBAI</title>
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    <description>The Tribunal allowed the appeals, setting aside the demand orders related to liability for waste/residue generated during the manufacturing process. It held that waste products sold in the open market, arising during manufacturing and not consciously manufactured, are not exempted goods under Rule 6 of the Cenvat Credit Rules. The decision was based on precedents and consistent rulings in favor of the appellant, establishing that such waste products are not subject to the rule, even after its amendment. The Tribunal granted consequential relief in accordance with the law.</description>
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      <description>The Tribunal allowed the appeals, setting aside the demand orders related to liability for waste/residue generated during the manufacturing process. It held that waste products sold in the open market, arising during manufacturing and not consciously manufactured, are not exempted goods under Rule 6 of the Cenvat Credit Rules. The decision was based on precedents and consistent rulings in favor of the appellant, establishing that such waste products are not subject to the rule, even after its amendment. The Tribunal granted consequential relief in accordance with the law.</description>
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