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TMI Blog2016 (6) TMI 990X X X X Extracts X X X X X X X X Extracts X X X X ..... process of refining crude palm oil is an excisable product falling under Chapter Heading 1522-00-90 and is chargeable to Central Excise duty. After due process of adjudication duty of Rs. 4,29,885- /-was demanded from the appellant on clearances of spent earth during July, 2010 to December, 2011 along with interest liability thereof and equal penalty under Section 11AC. The appellant preferred an appeal before the Commissioner (Appeals) who rejected the appeal interalia holding that in the budget of 2008 the definition of excisable goods in 2(d) of the Central Excise Act, 1944 was amended by adding an explanation that for the purposes of this clause, goods includes any article , material or substance which is capable of being bought or sol ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le Supreme Court in the case of M/s DSCL Sugar Limited (supra) has held that Sections 2(d) and 2(f) of the Central Excise Act, 1944 have to be satisfied conjunctively for imposition of Excise duty under Section 3 of the Act. The period involved in the case was subsequent to 10th May, 2008, i.e. the date when an explanation was added to Section 2(d) of Central Excise Act, 1944. Therefore, goods which are not manufactured would not be chargeable to Central Excise duty even after amendment in Section 2(d). However, rule 6(1) of the Cenvat Credit Rules, 2004 has been amended vide notification no. 6/2015-C.E (N.T) dated 1.3.2015, providing that for the purposes of Rule 6 of the CENVAT Credit Rules, 2004, non-excisable goods shall be considered a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h Court of Bombay in case of M/s Hindalco Industries Ltd. vs. Union of India [2015(315)E.L.T.10 (Bom.)] came to similar conclusion in relation to dross and skimming of aluminium, zinc or other non-ferrous metal. 3. In the light of the above judgments, circulars of the Board on the subject viz 904/24/2009-CX dated 28.10.2009, 941/02/2011-CX dated 14.02.2011 and instruction issued vide F.No.17/02/2009-CX(Pt.) dated 12.11.2014 have become non-est and are hereby rescinded. Cases kept in Call Book on the above issue may be taken out and adjudicated. 4.1 It may also be noted that rule 6 of the Cenvat Credit Rule (CCR), 2004 was amended with effect from 01.03.2015 by inserting explanation 1 and explanation 2 in sub-rule (1) of Rule 6. These exp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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