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2016 (6) TMI 990 - CESTAT HYDERABAD

2016 (6) TMI 990 - CESTAT HYDERABAD - TMI - Excisability of Spent Earth arising as a residue in the process of refining crude palm oil - Marketability of the goods - Scopeo of Section 2(d) as well as in Section 2(f) of Central Excise Act - edible refined palm oil an exempted finished product - Held that:- In view of the decision in the case of M/s Union of India and Ors vs M/s DSCL Sugar Ltd [2015 (10) TMI 566 - SUPREME COURT] and Circular dated 25-04-2016, Spent Earth arising as a residue canno .....

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at nil rate of duty. The department took the view that one by product viz; Spent Earth arising as a residue in the 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 ₹ 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 appe .....

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arification No. 904/24/09-CX dated 28-10-2009 which clarified that with the above amendment in Section 2(d) bagasse, aluminium/zinc dross and other such products termed as waste residue or refuse which arise during the course of manufacture and are capable of being sold for consideration would be excisable goods and chargeable to payment of excise duty. 2. The learned counsel for appellant Shri. S.Tirumalai submitted that the issue is no longer in dispute having been clarified by the CBEC in the .....

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o the one that existed in the erstwhile Modvat scheme may be provided in the Cenvat Credit Rules, 2004 to treat waste/scrap produced from inputs on which Cenvat credit has been availed as deemed manufactured products so that appropriate duty/credit may be recovered from the assessee and litigations avoided. Discussion & Decision The conference noted that Hon ble 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 ha .....

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roviding that for the purposes of Rule 6 of the CENVAT Credit Rules, 2004, non-excisable goods shall be considered as exempted goods. Therefore, input and input services credit relatable to manufacture of such non- excisable goods would need to be reversed by the assessee in the same way it is required to be reversed for the exempted goods. Treatment of non-excisable goods and exempted goods are required to be same w.e.f. 1.3.2015 under Rule 6 of the CENVAT Credit Rules, 2004. 3. He further poin .....

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Circular No. 904/24/2009-CX dated 28.10.2009, (b) Circular No. 941/02/2011-CX dated 14.02.2011, (c) Instruction F.No.17/02/2009-CX (Pt.) dated 12.11.2014. 2. The issue came before the Hon ble Supreme Court in a case of M/s Union of India and Ors vs M/s DSCL Sugar Ltd [2015-TIOL-240-SC-CX] dated 15.07.2015. Hon ble Supreme Court examined the issue and reaffirmed that bagasse is not a manufactured product. The Judgement applies to both periods, before and after the insertion of explanation in Sect .....

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