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2016 (8) TMI 783 - CESTAT CHANDIGARH

2016 (8) TMI 783 - CESTAT CHANDIGARH - 2016 (340) E.L.T. 586 (Tri. - Chan.) - Demand of duty alongwth interest and penalty - Reversal of Cenvat credit - Zinc Ash under Rule 3(5) of the Cenvat Credit Rules, 2004 - Held that:- the respondent has never imported Zinc Ash and the Zinc Ash has emerged during the course of processing of Zinc Skimmings, therefore, the provisions of Rule 3(5) of the Cenvat Credit Rules, 2004 are not applicable to the facts of this case as the respondent has not cleared Z .....

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ember Shri G. M. Sharma, Ld. A.R. for the Appellant Shri N. K. Garg, Advocate for the Respondent ORDER The Revenue has filed this appeal against the impugned order of the Ld. Commissioner (Appeals). 2. The facts of the case are that the respondent has imported Zinc Skimmings. The respondent is manufacturer of Zinc Ingots. During the course of manufacturing of Zinc Ingots, a process took place and Zinc Ash has been separated. Remaining contents were used in manufacturing of Zinc Ingots. The respo .....

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Ash along with interest and imposition of penalty. The matter was adjudicated. The adjudicating authority confirmed the demand of duty on account of reversal of cenvat credit attributable to Zinc Ash along with interest and also imposing the penalty on the respondent. On challenged the said order before the Ld. Commissioner (A), the demand was dropped observing that the respondent has not taken cenvat credit attributable to Zinc Ash. Aggrieved from the said order, the revenue is in appeal before .....

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