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Compost from press-mud, spent wash, and boiler ash not deemed a manufactured product u/r 6 of Cenvat Credit Rules.

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....Cenvat Credit - Emergence of Compost - whether manufactured product or not? - dumping of the viz., press-mud, spent wash and boiler ash in the compost pit - Compost is capable of use as fertilizer in farms - applicability of Rule 6 of CCR - No demand - AT....

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