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2018 (9) TMI 1481 - AT - Central ExciseCENVAT credit - input used in manufacture of exempt as well as dutiable goods - exempted goods is a by-product - hydrol - reversal of proportionate credit - Rule 6(2) of CCR, 2003/2004 - case of appellant is that whether the exempted goods are by-products or final product will not make any difference in applicability of Rule 6 ibid as long as these goods are excisable goods and are exempted from payment of whole of duty of excise. Held that:- The issue is decided in the case of UNION OF INDIA & OTHERS VERSUS M/S. HINDUSTAN ZINC LTD. [2014 (5) TMI 253 - SUPREME COURT], where it was held that the rigor of Rule 6 is applicable in case of two joint final products and not in case of a final product and waste product or byproduct. The learned Commissioner (Appeals) has erred in not following the rulings of Hon’ble Supreme Court and in trying to distinguish the same, thus is guilty of not following the Articles 141 of the Constitution of India which provides – ‘the law declared by the Supreme Court shall be binding on all courts within the territory of India’. Appeal allowed - decided in favor of appellant.
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