Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2022 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (7) TMI 9 - AT - Central ExciseCENVAT Credit - exempted product/by-product - Silica Sand and Ball Clay generated as by product during the course of mining of Lignite and clearance thereon - HELD THAT:- The issue is no longer res integra as the same has been decided in the appellant’s own case in GUJARAT MINERAL DEVELOPMENT CORPORATION LTD VERSUS C.C.E. & S.T. -VADODARA-II [2021 (10) TMI 307 - CESTAT AHMEDABAD] where it was held that Once it is established that the product in question are by-product then it is settled in respect of by-product demand under Rule 6 will not sustain. Accordingly, in the present case also, Silica Sand and Ball Clay being a by-product, no demand under Rule 6 shall sustain. It is found that the same facts are involved in the present case - appeal allowed - decided in favor of appellant.
|