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2016 (8) TMI 783 - CESTAT CHANDIGARHDemand of duty alongwth interest and penalty - Reversal of Cenvat credit - Zinc Ash under Rule 3(5) of the Cenvat Credit Rules, 2004 - Held that:- the respondent has never imported Zinc Ash and the Zinc Ash has emerged during the course of processing of Zinc Skimmings, therefore, the provisions of Rule 3(5) of the Cenvat Credit Rules, 2004 are not applicable to the facts of this case as the respondent has not cleared Zinc Skimmings as such. Further, the Ld. Commissioner (A) in the impugned order has observed that the respondent has taken the cenvat credit only on the metallic part taken out from the Zinc Skimmings after process and no cenvat credit has been taken attributable to Zinc Ash. In these circumstances, there is no case of the revenue to attract Rule 3(5) of the Cenvat Credit Rules, 2004. - Decided against the Revenue
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