Cenvat Credit Case: Coke Fines Deemed Process Waste, Not Exempted Final Products; No Credit Reversal Needed.

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....Cenvat Credit - Common inputs - emergence of exempted waste - though coke fines arise during the course of manufacture of the final products and are exempted, this cannot be considered as an exempted final product but are having the colour of process waste - Credit not required to be reversed - AT....