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2015 (10) TMI 669

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....ned Tribunal dated 5-9-2013 and sought to be admitted on the following suggested questions of law. "(i)     Whether the Hon'ble Tribunal is correct in allowing the respondent to avail Cenvat credit on Ethanol, a non-excisable commodity, under Rule 3 of Cenvat Credit Rules, 2004, which provides that a manufacturer of final product shall be allowed to take the credit of duty of ....