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2021 (3) TMI 402 - AT - Central ExciseCENVAT Credit - raw materials used for the manufacture of pig iron - Rule 6 of the Cenvat Credit Rules, 2004 - HELD THAT:- All the inputs are utilized for the manufacture of pig iron and boulder slag is only waste generated in the course of manufacture of pig iron. Therefore, the cenvat credit is not taken specifically for the manufacture of boulder iron. It has been held time and again by the Tribunal and the Superior Courts that boulder, like bagasse, coming into existence in the manufacture of sugar cannot be held to be excisable for the purpose of payment of amounts under Rule 6 of the Cenvat Credit Rules, 2004. This Bench of the Tribunal in the appellant’s own case NEO METALIKS LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE & SERVICE TAX, BOLPUR [2016 (12) TMI 1214 - CESTAT KOLKATA], on the same issue, had allowed their appeal relying upon the Tribunal’s decision in the case of TATA METALIKS LTD. VERSUS COMMISSIONER OF C. EX., KOLKATA-II [2002 (10) TMI 179 - CEGAT, KOLKATA]. Credit allowed - Appeal allowed - decided in favor of appellant.
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