Once it is concluded that the department has failed to establish ...
Appellant not proven to use cenvatable inputs for bagasse; Rule 6(2) & 6(3) of Cenvat Credit Rules inapplicable.
December 14, 2012
Case Laws Central Excise AT
Once it is concluded that the department has failed to establish that the appellant used cenvatable inputs for manufacture of bagasse, Rule 6(2) and Rule 6(3) (i) & (ii) of Cenvat Credit Rules, 2004 are not attracted - AT
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