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2023 (2) TMI 988 - AT - Central ExciseCENVAT Credit - intermediate goods - aluminum dross/skimmings (arising as waste/refuse) - requirement of payment of 6% of the value of the exempted or non-excisable goods when they are also manufactured along with dutiable goods apply to dross and skimmings, or not? - applicability of CBIC circular No. 1084/05/2022-CX dated 7.7.2022 - HELD THAT:- The submission of the learned authorised representative that CBIC’s circular should not be applied in this case even though it squarely covers the case because the Rule has not been amended cannot be accepted. The circular was issued considering the Rule. The purpose of the CBIC’s circulars is to ensure that Revenue applies the same Rule in the same manner in all cases. While the assessee might dispute the interpretation of the Rule by the Revenue, learned authorised representative cannot take a different stand from the CBIC’s circular. He is representing the Revenue and if the Rule is to be applied in a particular manner according to the Revenue in all cases as per the Circular, the respondent, who is placed in identical situation cannot be treated differently even if the learned authorised representative is of the opinion that the Circular is not correct. The impugned order is upheld and Revenue’s appeal is dismissed.
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