TMI Blog2014 (7) TMI 270X X X X Extracts X X X X X X X X Extracts X X X X ..... d goods - Held that:- liability to pay the said amount would not arise in respect of exempted by-product. - Revenue in their memo of appeal has again contested the matter on legal provisions but has not referred to the fact as to why Bombay High Court decision would not be applicable. I find that the Bombay High Court decision [2008 (12) TMI 46 - HIGH COURT BOMBAY] clearly covered disputed issue a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f exempted goods in terms of Rule 6(3)(b) of Cenvat Credit Rules and the same was confirmed by original adjudicating authority. 3. On appeal Commissioner (Appeals) took note of Bombay High Court decision in the case of M/s. Rallis India Ltd. reported as 2009 (233) E.L.T. 301 (Bom.) and held that liability to pay the said amount would not arise in respect of exempted by-product. 4. Revenue in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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