Appellant not proven to use cenvatable inputs for bagasse; Rule 6(2) & 6(3) of Cenvat Credit Rules inapplicable.

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....Once it is concluded that the department has failed to establish that the appellant used cenvatable inputs for manufacture of bagasse, Rule 6(2) and Rule 6(3) (i) & (ii) of Cenvat Credit Rules, 2004 are not attracted - AT....