TMI Blog2006 (9) TMI 51X X X X Extracts X X X X X X X X Extracts X X X X ..... 6, - Dated:- 11-9-2006 - [Order per : T.K. Jayaraman, Member (T)]. - This appeal has been filed against Order-in-Appeal No. 102/2005 (G) CE dated 19-12-2005 passed by the Commissioner of Customs and Central Excise (Appeals), Guntur. 2.The appellants availed Cenvat credit used in the manufacture of chlorine. In the process, dilute sulphuric acid emerges as byproduct. This byproduct was cleared ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at Rules to a residue or waste viz., diluted sulphuric acid or otherwise called as spent sulphuric acid, which is neither excisable goods nor final product. (ii) The Apex Court in UOI v. Ahmedabad Electricity Co. Ltd. - 2003 (158) E.L.T. 3 (S.C.), has held that merely because some item emerges during a manufacturing process and finds a place in the CET and sold for a price that would not be s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s held that bagasse was a byproduct and the 8% reversal rule would not apply to the same as it was only a residue or waste chargeable to nil rate of duty. (d) Aarti Drugs Ltd. v CCE - 2001 (133) E.L.T. 385 wherein the Tribunal held that mother liquor, which was a solution of ammonium sulphate in water was a byproduct and the 8% reversal rule would not apply. (iv) The spent sulphuric acid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the following cases, it has been held that when goods are shifted to another unit of the assessee for captive consumption no sale of goods is involved and hence, Modvat credit is not required to be reversed under Rule 57CC of erstwhile Central Excise Rules, 1944. Rule 6 of Cenvat Credit Rules is, pari materia with Rule 57CC of erstwhile Central Excise Rules, 1944. Sl. No. Particul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed slag, which arise in the course of manufacture of HR coils, is not a final product, but at the most can be considered as byproduct. Therefore, Rule 6 (3) would not be applicable. Hence the ratios of the above decisions are squarely applicable to the present case. As the issue is covered, we do not want to discuss further and allow the appeal with consequential relief by setting aside th ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
