Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2022 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (10) TMI 317 - AT - Central ExciseCENVAT Credit - clearances of zinc dross/ ash - clearance of old plant, which consists of zinc parts - Rule 6(3)(i) of Cenvat Credit Rules, 2004 - HELD THAT:- Reversal of cenvat credit on clearance of waste product namely zinc dross/ ash, the issue is squarely covered by the ruling of the Hon’ble Supreme Court in the case of UNION OF INDIA & OTHERS VERSUS M/S. HINDUSTAN ZINC LTD. [2014 (5) TMI 253 - SUPREME COURT]. Accordingly, this issue is decided in favour of the appellant. Chargeability of duty on disposal of old plant - HELD THAT:- The duty cannot be demanded on the parts of old plant, as these are not manufactured product by the appellant. Secondly, Revenue has not led any evidence about the old plant disposed, which was acquired in the year 1995-96, that the appellant had taken modvat / cenvat credit. In this view of the matter, this ground is also allowed in favour of the appellant and against the Revenue. The appeal is allowed.
|