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2010 (3) TMI 550 - AT - Central ExciseCenvat/Modvat - In the course of manufacture of Liquid Glucose, Gluten, and Spent Carbon emerge as unavoidable by-products both of which are fully exempted from duty. The point of dispute is as to whether in respect of clearances of Gluten and Spent Carbon an amount equal to their sale value was payable by the Respondents in terms of Rule 6(3)(b) of the Cenvat Credit Rules, 2002, as the Respondent have not maintained separate account and separate inventory of the inputs meant for use in the manufacture of dutiable finished products and the inputs meant for use in manufacture of exempted finished products. Held that - in the light of the decision of Narmada Gelatines Ltd. v. CCE, Bhopal, 2009 -TMI - 32224 - CESTAT NEW DELHI, demand in terms of Rule 6(3)(b) of Cenvat Credit Rules, 2004 not sustainable. No infirmity in impugned order.
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