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2018 (4) TMI 755 - AT - Central ExciseTax liability - fly ash generated by the appellant during the manufacture of sponge iron - Held that: - the Tribunal in the case of Jai Balaji Industries Ltd. vs. CCE&ST, Raipur [2017 (6) TMI 898 - CESTAT NEW DELHI] has held that the fly ash produced during combustion of coal in the manufacture of electricity is a waste by-product. The same is not emerging out of any manufacturing process - tax liability do not arise. CENVAT credit - rejected finished goods when the same were returned by the suppliers - Held that: - Admittedly, the finished goods cleared were on payment of duty. When they were returned back to the manufacturer they are entitled to take credit of such duty as if it is input credit in terms of Rule 16(i) of the CER 2002 - credit allowed. Appeal allowed - decided in favor of appellant.
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