TMI Blog2016 (8) TMI 753X X X X Extracts X X X X X X X X Extracts X X X X ..... Cenvat Credit Rules, 2004 are not applicable to waste products - Held that:- this issue is no longer res-integra and has been decided in favour of the appellant in a series of the judgments delivered by various judicial fora. - Decided in favour of appellant with consequential relief - E/872/2012-SM - Final Order No. 20646/2016 - Dated:- 19-8-2016 - Shri S. S. Garg, Judicial Member Mr. M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Excise issued show-cause notice dated 23.6.2010 alleging that the appellant besides clearing the wooden furniture on payment of Excise duty is also clearing saw dust and wood waste / scrap without payment of Excise duty; that the saw dust and wood waste / scrap is classified under CHH 4401 3000 and is chargeable to NIL rate of duty in terms of Notification No. 03/2005-CE dated 24.2.2005; that wood ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... empted final products and dutiable final products and not in a case where the waste scrap arise in the course of manufacture of dutiable final products. He further submitted that the waste scrap of wood are admittedly waste products and are not final products . He also referred to Chapter 5, Para 3.7 of the C.B.E.C. Manual of Supplementary Instructions stipulates that Cenvat credit is admissi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dgments delivered by various judicial fora and in support of this submission, he relied upon the following case laws : Saw Dust are not manufactured goods (i) The Singareni Collieries Co. Ltd. Vs. CCE, Hyderabad [1998 (34) E.L.T. 671 (Tri.), affirmed by Hon ble Supreme Court [1995 (79) E.L.T. A156 (S.C.)] Rule 6 of Cenvat Credit Rules, 2004 not applicable to waste, by-products, etc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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