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2019 (8) TMI 1844 - AT - Central ExciseCENVAT Credit - waste - duty paid on the common Cenvatable inputs used in the manufacture of excisable goods as also in the manufacture of said dross/skimming - failure to maintain separate records - non-excisable goods have to be treated as exempted goods or not - requirement to pay a particular percentage of the value of the zinc scrap - HELD THAT:- The issue stands decided by the earlier decision of the Tribunal. Particular reference can be made to the Tribunal decision in the case of M/S. APL APOLLO TUBES LTD. (UNIT-II) VERSUS COMMISSIONER OF GST & CENTRAL EXCISE [2019 (7) TMI 733 - CESTAT CHENNAI] vide which an identical situation was considered by the Tribunal and the dispute was resolved in favour of the assessee, where it was held that As per settled decisions, the goods which are not consciously manufactured by the appellants and which emerged in the process of manufacture cannot be considered as goods manufactured by the appellants. Thus, when the zinc scrap which is a waste arising out of process of manufacture of finished goods, is not goods manufactured by the appellant, the same cannot be considered as exempted goods manufactured by them. The impugned order is set aside - appeal allowed - decided in favor of appellant.
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