Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (11) TMI 334 - AT - Central ExciseWhether the ‘Blast Furnace Gas’ generated as bi-product during the manufacturing process is leviable for payment of an amount in terms of Rule 57AD of erstwhile CER, 1944/Rule 6(3)(b) of CCR, 2001/2002/2004? Held that: - demand of 8% under Rule 6 of Cenvat Credit Rules, 2002/2004 is not applicable, in the light of the Hon’ble Apex Court judgement in the case of Hindustan Zinc Ltd. [2014 (5) TMI 253 - SUPREME COURT], where it was held that Payment of 8%/separate accounts not applicable for by-products - appeal dismissed - decided against Revenue.
|