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2015 (4) TMI 896 - AT - Central ExciseBenefit of exemption Notification No. 15/2005-CE dated 02.05.2005 - Sale of Cocoa shells - Exciseability of by product - Held that:- cocoa shells arise during the manufacturing process of cocoa butter and cocoa powder. The appellant is not manufacturing cocoa shells it is arisen unavoidably during the process of manufacturing cocoa butter and cocoa powder. Therefore the cocoa shells is nothing but by-product or waste. This shows that Rule 6(2) of CENVAT Credit Rule and payment of 10% provided therein is not applicable. This issue is squarely covered by the Hon'ble Supreme Court judgement in the case of Rallis India (2008 (12) TMI 46 - HIGH COURT BOMBAY) and also Hindustan Zinc Ltd. - [2014 (5) TMI 253 - SUPREME COURT]. - lower authority has wrongly confirmed the demand of 10% in terms of rule 6(2) of the CENVAT Credit Rules, 2004. Therefore, the impugned order is set aside - Decided in favour of assessee.
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