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M/s. ISMT Ltd. Versus Commissioner of Central Excise, Pune

2015 (10) TMI 1149 - CESTAT MUMBAI

Cenvat credit - by-products - whether amount of 10% of the value of Slag payable in terms of Rules 6(3)(i) of Cenvat Credit Rules, 2004 - Held that:- Fact of the case is not under dispute that goods is slag arising out of the manufacturing of final product i.e. Alloys and Non-alloy Cast and Rolls. This slag arises unavoidably during the course of manufacture. Therefore slag is nothing but waste - Above para of instruction manual provides that Cenvat Credit is admissible even in respect of input .....

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and of 10% of the value of Slag cleared by the appellant under NIL rate of duty is not sustainable. - Decided in favour of assessee. - Appeal No. E/291/12 - Final Order No. A/1283/2015-WZB/SMB - Dated:- 7-5-2015 - Ramesh Nair, Member (J),J. For the Appellant : Ms Anjali Hirawat, Adv. For the Respondent : Shri Ashitosh Nath, Asst Commissioner (AR) ORDER Per: Ramesh Nair: This appeal is directed against Order-in-Appeal No. P-III/RS/352/2011 dtd. 30/11/2011 passed by the Commissioner of Central Exc .....

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t of duty. Show cause notice F. No.V/15-322/Adj./ISMT/PIX/11 dated 5/4/2011 was issued demanding an amount of ₹ 98,595/- for the period April 2006 to February 2008 as appellant was required to pay an amount equivalent to 10% of the value of slag in terms of Rule 6(3)(i) and (ii) of Cenvat Credit Rules, 2004. Demand in the adjudication order was confirmed and equal amount of penalty under Section 11AC and interest under Section 11AB was also demanded. Aggrieved by the said order the appella .....

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#39;s Excise Manual of Supplementary Instructions 2005, which provides that Cenvat Credit shall be allowed in respect of input contained in waste, by product refuse. It is her submission this issue on merit has been settled in various judgments by Hon'ble Supreme Court and Tribunal judgments which are as under: (a) UOI vs. Hindustan Zinc Ltd. [2014(303) ELT 321 (SC) (b) Rallis India Ltd. vs. UOI [2009(233) ELT 301 (Bom)] (c) Cadbury India Ltd. vs. CCE - Appeal No. E/1284/11 3. On the other h .....

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