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CENVAT Credit Rule 6: No Credit for Non-Manufactured By-Products like Bagasse and Pressmud During Production.

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....CENVAT Credit - waste/residue/by-product/ refuse - there has to be a manufacturing activity for invoking the aforesaid Rule - ‘bagasse/pressmud’ which emerges as a waste/by-product, falls outside the scope of Rule 6 ibid.....

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