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2015 (5) TMI 287 - CESTAT MUMBAI

2015 (5) TMI 287 - CESTAT MUMBAI - TMI - Exemption from payment of excise duty under Notification No. 76/86 dated 10/2/86 on Gas produced during the production of Sponge Iron from Blast furnace - Held that:- present case is squarely covered by the decision of the Supreme Court in the matter of decision of Union of India and Ors Vs. M/s. Hindustan Zinc Ltd [2014 (5) TMI 253 - SUPREME COURT] - Decided against Revenue. - Appeal No. E/423/06-MUM, E/CO-381/06-MUM - Dated:- 4-3-2015 - P K Jain, Member .....

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g sold by them to other customer, and respondent assessee were paying amount equal to 8% on the total price of Blast Furnace Gas under Rule 57AD (2) (b) of the Central Excise Rules, 1944. Later on respondent filed refund claim for said amount and according to them the Blast Furnace Gas is a by-product and therefore no Cenvat Credit is required to be reversed corresponding to inputs in the manufacture of the said by-product. The original authority rejected their claim however first appellate auth .....

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