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2019 (7) TMI 1776 - AT - Central ExciseCENVAT credit - common inputs - by-product - concentrates used in relation to the said manufacture - non-maintenance of separate inventory and accounts and are using the said input in relation to the manufacture of silver - HELD THAT:- The perusal of this procedure makes it abundantly clear that this pyro silver is being extracted as an unavoidable remnant which apparently and admittedly cleared by the appellants without demand of duty due to specific exemption available to the assessee. The process further clarifies that since no other separate activity or process is being employed by the appellant to extract the product, which has been cleared by them, the extraction of the impugned silver cannot at all be called as the activity of manufacture and therefore, has rightly been impressed upon to be out of the ambit of Section 57 CC of Central Excise Rules, 1944 - The argument of the Department that the unavoidable remnant is a Pyro-silver but the product cleared by the appellant is silver, is not acceptable as it is not coming out of the show cause notice. It is apparent that whatever emerges from the oxides of zinc and lead during the process of smelting that is the Pyro silver, the same is cleared as it is by the appellant. There is no evidence to the contrary. Appeal allowed - decided in favor of appellant.
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