9911796707
TMI Blog2011 (8) TMI 56X X X X Extracts X X X X X X X X Extracts X X X X ..... r referred to as "the Tribunal") in appeal No. C/23/08, claiming the following substantial question of law:- "Whether the Tribunal (CESTAT) is justified in law in holding that the assessee is not required to reverse the Cenvat Credit as per Rule 6(3)(b) of the Cenvat Credit Rules against the inputs used in the manufacture of exempted finished products originated along with the manufacture of dutiable finished products?" 3. Briefly stated, the facts necessary for adjudication as narrated in the appeal are that the assessee is engaged in the manufacture of vegetable product (Vanaspati), Refined Oil and Liquid Glucose. During the course of manufacture of Liquid Glucose from wheat and rice, the by-product, i.e. Gluten (S.H. 1104 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 04.00 who, vide order dated 4.10.2007 dismissed the appeal. On further appeal by the revenue, the Tribunal vide final order dated 31.3.2010 upheld the order of the Commissioner (Appeals) and dismissed the appeal. Hence, the present appeal by the department. 4. We have heard learned counsel for the appellant. 5. The adjudicating authority had noted that the assessee had not availed any Cenvat Credit on Hydrochloric Acid for the manufacture of Gluten. Similarly no benefit of Cenvat Credit had been taken by the assessee on Bleaching Earth (which had produced Spent Earth) and on Activated Carbon (which had produced Spent Carbon). It would be apposite to notice the finding recorded in the order-in-original which is as under:- "T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uten sold by them. Other inputs namely Enzymes, Filter Aids, Soda Ash and Activated Carbon were used in the manufacture of Liquid Glucose which the Noticee has cleared on payment of duty. And other by-products like Spent Earth and Spent Carbon are produced in the process of Glucose and as certified by the Range Officer, the Noticee has not taken Cenvat Credit on Bleaching Earth (which gives rise to Spent Earth) and on Activated Carbon (which gives rise to Spent Carbon), there is no liability of the Noticee to pay an amount equal to 10% of the price of the Spent Earth & Spent Carbon cleared by them under the Cenvat Credit Rules." 6. On appeal, the Commissioner (Appeals) affirming the findings of the adjudicating authority had noted t ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
