2017 (2) TMI 1255

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..... , 2002 - Held that: - Identical issue decided in the case of Union of India & Others Versus M/s. Hindustan Zinc Ltd. [2014 (5) TMI 253 - SUPREME COURT], where it was held that The respondents maintained the inventory of zinc concentrate for the production of zinc and we agree with the submission of the respondents that there was no necessity and indeed it is impossible, to maintain separate record .....

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..... Furnace Gas (BFG) is generated. Part of the Blast Furnace Gas is supplied to M/s Indorama Cement Ltd. without payment of duty by claiming exemption under Notification No.76/86 dated 10.2.1986 as amended. At the material time, the appellants were also availing CENVAT Credit and, therefore, since the said gas was cleared without payment of duty, an amount equal to 8% of the total price of the BFG re .....

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