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Adjudicating authorities commit judicial indiscipline by ignoring Rule 6 of CENVAT Credit Rules on by-products and waste.
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....Department has failed to follow the judicial discipline - Despite the issue being clearly and properly adjudicated and clarified time and again with respect to the by-products/ waste products emerging during the process of manufacture of final product, the confirmation of demand in such cases still under Rule 6 of CCR is opined to be an act of judicial indiscipline on the part of adjudicating authorities.....