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M/s Philips Carbon Black Ltd Versus Commissioner of Central Excise-Rajkot

2015 (10) TMI 338 - CESTAT AHMEDABAD

Duty demand - Revenue contends that electricity is exempted and therefore they are liable to pay the amount 8% / 10% on value of the electricity under Rule 6 of the Cenvat Credit Rules - Held that:- Tribunal in the case of Hi-tech Carbon (2003 (3) TMI 238 - CEGAT, NEW DELHI) has discussed in detail this issue - Following the same - Impugned order is set aside - Decided in faovur of assessee. - Appeal No. : E/12073/2014 - ORDER No. A/10759 / 2015 - Dated:- 9-4-2015 - Mr. P.K. Das and Mr. H.K. Tha .....

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generation of electricity. The electricity was partly used in the plant and partly sold. 2. According to the Revenue, electricity is exempted and therefore they are liable to pay the amount 8% / 10% on value of the electricity under Rule 6 of the Cenvat Credit Rules. The Learned Advocate for the appellant, relied upon the following decisions: 1. Hitech Carbon Vs CCE, Allahabad - 2003(161)ELY 407 (Tri.Del) 2. Rallis India Ltd Vs UOI - 2009(233)ELT 301 (Bom) 3. CCE, Vadodara 1 Vs Sterling Gelatin .....

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purpose of proper appreciation of the case, the relevant portion of the decision of the Tribunal in the case of Hi-tech Carbon (supra) is reproduced below: We have considered the submissions of both the sides. It has not been disputed by the Revenue that off-gases are generated as a result of cracking of CBFS and these gases are burnt. The Final product of the appellant is Carbon Black for manufacture of which inputs namely Carbon Black Feed Stock is brought into the factory and the Modvat cred .....

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nied or varied on the ground that part of inputs is contained in any waste, refuse, or by-product arising during the manufacture of final product, or that the inputs have become waste in or in relation to the manufacture of the final product, whether or not such waste, refuse or by-product is exempted from whole of the duty of excise leviable thereon or chargeable to nil rate of duty or is not specified as a final product under Rule 57A . It is thus apparent from the provisions of Rule 57D(1) th .....

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k has been used in the manufacture of steam. For the purpose of applying the provisions of Rule 57C or Rule 57CC, it is the pre-requisite that the inputs are used in the manufacture of products which are exempted from the whole of the duty of excise or is chargeable to nil rate of duty. The mere fact of using the off gases in the generation of steam will not tentamount to using the Modvatable inputs in the manufacture of exempted product that is steam. The Appellate Tribunal in the case of Aarti .....

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