2022 (11) TMI 919 - AT - Central Excise
CENVAT Credit - waste - exempt goods or not - zinc dross, zinc dust and flux skimming - applicability of Rule 6 of CCR - HELD THAT:- Both the authorities below while upholding the demand raised, have relied upon the amendment made in Rule 6 ibid with effect from 1.3.2015 and came to the conclusion that after the aforesaid amendment w.e.f. 1.3.2015 zinc dross/flux/skimmings cleared by the appellant are covered by the provisions of Rule 6 ibid.
The issue involved herein is no more res integra in view of the decision of the co-ordinate Bench (Chennai Bench) of the Tribunal in Appellant’s own case M/S. APL APOLLO TUBES LTD. (UNIT-II) VERSUS COMMISSIONER OF GST & CENTRAL EXCISE [2019 (7) TMI 733 - CESTAT CHENNAI] in which the Tribunal while dealing with the aforesaid amendment in Rule 6 ibid allowed the Appeal filed by the appellant and held that when the zinc scrap, a waste arising out of process of manufacture of finished goods, is not the goods manufactured by the appellant, the same cannot be considered as exempted goods manufactured by them - In yet another case similar view has been taken by the Bangalore Bench of the Tribunal in SHRI LAKSHMI METAL UDYOG LTD VERSUS COMMISSIONER OF CENTRAL TAX, BANGALURU SOUTH COMMISSIONERATE [2019 (8) TMI 420 - CESTAT BANGALORE].
In view of the series of decisions of different Benches of the Tribunal deciding the issue in favour of the assessee, even after considering the amendment made in Rule 6 ibid, the impugned order is accordingly set aside - appeal allowed.