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M/s MAS Furniture Versus The Commissioner of Central Excise

2016 (8) TMI 753 - CESTAT BANGALORE

Cenvat credit - emergence of saw dust and wood waste / scrap while manufacturing of wooden furniture - appellant submitted that the saw dust, waste and scrap of wood are not manufactured goods and they arise in the course of manufacture of dutiable final products and, therefore, Rule 6 of the 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 var .....

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2. Briefly, the facts of the case are that the appellants are manufacturers of wooden furniture falling under CHH 9401 and 9403, Mirror frames falling under CHH 7009 and other Articles of Wood falling under Chapter 44 of the First Schedule to the Central Excise Tariff Act, 1985; and they are availing Cenvat credit on inputs used in or in relation to the manufacture of dutiable final products under Cenvat Credit Rules, 2004. The Deputy Commissioner of Central Excise issued show-cause notice date .....

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inated into the Order-in-Original which confirmed the demand and thereafter aggrieved by the said order, the appellant filed appeal before the Commissioner (Appeals) who vide the impugned order dated 12.01.2012 rejected the appeal and hence, the present appeal. 3. The learned counsel for the appellant submitted that the saw dust, waste and scrap of wood are not manufactured goods and they arise in the course of manufacture of dutiable final products and, therefore, Rule 6 of the Cenvat Credit Ru .....

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upplementary Instructions stipulates that Cenvat credit is admissible in respect of the amount of inputs contained in any of the waste, refuse or by-product. The learned counsel further submitted that the impugned order was passed by the learned Commissioner (Appeals) on the basis of C.B.E.C. Circular No. 904/24/2009-CX dated 28.10.2009 in terms of Rule 6 of the Cenvat Credit Rules, 2004, but the said Circular has been quashed by the Hon ble High Court of Bombay as being contrary to law in the c .....

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