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The Commissioner of Central Excise, Pondicherry Versus M/s New India Surfactants, Customs, Excise And Service Tax Appellate Tribunal

2015 (9) TMI 520 - MADRAS HIGH COURT

Cenvat Credit - Final product being Spent Sulphuric Acid was cleared at nil rate of duty - in the nature of by-product or waste - Held that:- Spent Sulphuric Acid is not a final product, as has been held in the decision of the Supreme Court and assuming it is a waste, refuse or by-product, it is chargeable to nil rate of duty - cenvat credit cannot be denied - Decision in the case of Hindustan Zinc Ltd. [2014 (5) TMI 253 - SUPREME COURT] followed. - Decided against the revenue. - CMA Nos. 24 of .....

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eration in the above appeals is whether the assessee is entitled to the credit of duty taken on the inputs, when the final product was cleared at nil rate of duty. 2. It is seen that the issue involved in the above appeals is arising out of the common order passed by the Tribunal. The said common order of the Tribunal has been challenged before this Court in C.M.A.No.285 of 2007. This Court vide order dated 18.06.2015 in C.M.A.No.285 of 2007, following the decision of the Supreme Court in the ca .....

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on of India v. Hindustan Zinc Ltd. 2014 (303) ELT 321 (SC), while dealing with the entitlement of the assessee to Modvat/Cenvat Credit for the use of inputs in the manufacture of final products which are exempt or subject to nil rate of duty, held as follows: "16. Before we advert to the interpretations of the aforesaid provisions and to discuss the argument of the Union of India as to whether literal interpretation is to be given to Rule 57CC, it would be necessary to understand the proper .....

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roduction of sulphuric acid. It was argued by the learned Counsel for the respondents, which could not be disputed by the learned Solicitor General, that emergence of sulphur dioxide in the calcination process of concentrated ore is a technological necessity and then conversion of the same into sulphuric acid as a non-polluting measure cannot elevate the sulphuric acid to the status of final product. Technologically, commercially and in common parlance, sulphuric acid is treated as a by-product .....

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re concentrates (Zinc or Copper) are completely utilised for the production of zinc and copper and no part of the metal, zinc or copper forms part of the sulphuric acid which is cleared out. It was submitted that the extraction of zinc from the ore concentrate will inevitably result in the emergence of sulphur dioxide as a technological necessity. It is not as though the respondents can use lesser quantity of zinc concentrate only to produce the metal and not produce sulphur dioxide. In other wo .....

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t clear that credit of duty shall not be denied or varied on the ground that part of the inputs contained in any waste, refuse or by-product arising during the manufacture of the final product, or that the inputs have become waste during the course of manufacture of the final product. It also states that it is of no consequence whether the by-product such as waste, refuse or by-product is exempt from the whole of the duty of excise leviable thereon or chargeable to nil rate of duty or is specifi .....

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