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2016 (8) TMI 495 - CESTAT MUMBAI

2016 (8) TMI 495 - CESTAT MUMBAI - 2016 (344) E.L.T. 363 (Tri. - Mumbai) - Whether Cenvat credit is admissible on the input contained in by-product or whether Rule 6(3)(b) is applicable in respect of clearance of by-product under exemption - Held that:- the Spent Acid is generated unavoidably during the course of manufacture of Linear Alkly Benzene Sulphonic Acid (LABSA). The main product is LABSA and the Spent Acid generates unintentionally and unavoidably in the process therefore by nature its .....

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s of Rule 6(3)(b) is not sustainable. - Decided in favour of appellant - Appeal No. E/781 & 954/2011, Appeal No. E/481/2012 - A/85903-85905/16/SMB - Dated:- 5-2-2016 - Ramesh Nair, Member (J) For the Appellant : Shri Sunil Agarwal, Adv. With Ms Pushpa Pai Adv For the Respondent : Shri N N Prabhu Desai, Supdt. (AR) ORDER Per: Ramesh Nair These appeals are directed against the Order-in-Appeal passed by the Commissioner (Appeals) as per the details given below: Sr.No. Appeal No. Name of the Appella .....

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BSA). For the manufacture of LABSA two inputs are used i.e. Linear Alkyl Benzene (LAB) and Sulphuric Acid. During the process of manufacture of final product i.e. LABSA the product namely Spent Sulphuric Acid also arises. The assessee cleared the Spent Sulphuric Acid on payment of duty and part of the clearances of Spent Acid are made under exemption notification to the fertilizer unit. The Revenue's contention is that the Spent Acid is also a product and on the clearances of the same under .....

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eal of the assessee. Aggrieved by the impugned order, the assessee as well as Revenue is before me. 3. Shri Sunil Agarwal Ld. Counsel for the assessee along with Ms. Pushpa Pai Advocate submits that the Spent Acid is a by-product arising unavoidably in the manufacture of LABSA and it is settled position that on the by-product/residue, the Cenvat Credit on the input contained therein cannot be denied. Accordingly, there is no application under Rule 6(3) (b) of Cenvat Credit Rules and the demand i .....

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) E.L. T. 654 (Guj.) (v) Commissioner of Central Excise Vs. Gas Authority of India Ltd. 2008 (281) E.L.T. 7 (S.C.) (vi) Commissioner of C. Ex., Pondicherry Vs. Advance Detergents Ltd. 2015 (322) E.L.T. 508 (Mad.) (vii) Cadbury India Ltd. Vs. C.C.E, Mumbai-III 2015 (322) E.L.T. 765 (Tri. - Mumbai) (viii) Sharad SSK Ltd. Vs. Commissioner of Central Excise, Kolhapur 2015 (321) E.L.T. 468 (Tri. - Mumbai) 4. On the other hand, Shri N.N. Prabhudesai, Learned Supdt. (A.R.) appearing on behalf of the Re .....

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ollector of C.Ex., Ahmedabad Vs. Nirma Chemical Works Ltd. 2002 (146) E.L.T. 485 (S.C.) (ii) Southern Petrochemical Inds. vs. Commissioner of C. Ex., Madras 2002 (148) ELT 1012 (Tri.Chennai) (iii) Collector of C. Ex., Ahmedabad vs. Keti Chemicals 1999 (113) ELT 689 (Tribunal) (iv) Rallies India Ltd. vs. Commissioner of Central Excise, Salem 2007 (208) ELT 25 (Tri-LB) (v) Kumbhi Kasari SSK Ltd. vs. Commissioner of Central Excise, Pune III 2014 (299) ELT 74 (Tri- Mumbai) (vi) Commissioner of C.Ex. .....

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