Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (2) TMI 1673 - AT - Central ExciseReversal of cenvat credit - Sale of Carbon Di Oxide (Co2) without payment of duty - case of appellant is that they are not engaged in the manufacture of Carbon Di Oxide (Co2) inasmuch as the same came into existence as a byproduct during the course of manufacture of Denatured Spirit - Held that: - Hon’ble Supreme Court decision in the case of Union of India Vs. Hindustan Zinc Ltd. [2014 (5) TMI 253 - SUPREME COURT], laying down that unintended byproduct, which emerge during the course of manufacture of the final product, would not call for payment of any particular percentage of the value of the same in terms of erstwhile Rule 57CC - the present provision of Rule 6(3) are pari metere to Rule 57CC of erstwhile Central Excise Rule and as such, ratio of law declared in the said decisions would fully apply - appeal allowed - decided in favor of appellant.
|