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M/s Cadbury India Ltd Versus Commissioner of Central Excise, Mumbai-Iii

2015 (4) TMI 896 - CESTAT MUMBAI

Benefit of exemption Notification No. 15/2005-CE dated 02.05.2005 - Sale of Cocoa shells - Exciseability of by product - Held that:- cocoa shells arise during the manufacturing process of cocoa butter and cocoa powder. The appellant is not manufacturing cocoa shells it is arisen unavoidably during the process of manufacturing cocoa butter and cocoa powder. Therefore the cocoa shells is nothing but by-product or waste. This shows that Rule 6(2) of CENVAT Credit Rule and payment of 10% provided th .....

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Ramesh Nair, Member (J),J. For the Appellant : Shri M P Baxi, Adv. For the Respondent : Shri Rakesh Goyal, Addl Commr (AR) ORDER Per: Ramesh Nair: The appeal is directed against Order-in-Appeal No: PKS/17/BEL/2010 dated 29.04.2011 passed by the Commissioner of Central Excise (Appeals), Mumbai III, wherein the learned Commissioner sustaining the Order-in-Original, rejected the appeal field by the appellant. 2. Brief fact of the case is that M/s Cadbury India Ltd. (hereinafter referred to as the .....

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ept separate account of inputs for exempted as well as dutiable goods as required under Rule 6(2) of the CENVAT Credit Rules, 2004 (said Rules), therefore show-cause cum demand notice was issued for the recovery of amount equal to 10% of the value of the exempted goods i.e. shells. The adjudicating authority after due process of law, confirmed the demand of ₹ 4,32,217/- under Section11A of the Central Excise Act, 1944 (said Act) along with appropriate interest. A penalty of equivalent amou .....

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is cleared under exemption Notification No. 15/2005-CE dated 02.05.2005. He submits that the appellant has taken credit on input namely cocoa beans and during the process of cocoa beans, shells emerge unavoidable and unintentionally which is a by-product or waste. In the process carried out, obtained cocoa butter and cocoa powder and in such process generated has waste i.e. cocoa shells. He submits that in case of by-product or waste, the payment of 10% as provided in Rule 6(2) of the CENVAT Cr .....

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