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2019 (8) TMI 420 - AT - Central ExciseReversal of CENVAT Credit - non-excisable/exempt goods - Zinc Dross/Cyclone/Ash - Rule 6(3) of the CCR, 2004 - HELD THAT:- Rule 6 of the CCR, 2004 is not applicable to the waste products which arises during the process of manufacture and is sold for some consideration. Further, I find that in the present case, the appellant is not the manufacturer of zinc waste/dross which comes into existence during the manufacture of Galvanized Steel Pipes/Tubes. Further, I find that the ratio in the case of APL Apollo Tubes Ltd. [2019 (7) TMI 733 - CESTAT CHENNAI] is squarely applicable in the present case and therefore, by following the ratio of the said decisions, I am of the considered view that the impugned order is not sustainable in law. Appeal allowed - decided in favor of appellant.
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