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CCE, Chandigarh Versus Ganesh Fertichem India Pvt. Ltd.

2016 (8) TMI 783 - CESTAT CHANDIGARH

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 .....

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has observed that the respondent has taken the cenvat credit only on the metallic part taken out from the Zinc Skimmings after process and no cenvat credit has been taken attributable to Zinc Ash. In these circumstances, there is no case of the reve .....

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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. Duri .....

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d it was observed that as during the course of processing of Zinc Skimmings, Zinc Ash has emerged and the said activity does not amount to manufacturer. In such situation, the respondent is required to reverse the cenvat credit attributable Zinc Ash .....

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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 .....

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ent are clearing Zinc Ash as such as after processing which does not amount to manufacturer, the provisions of Rule 3(5) of the Cenvat Credit Rules, 2004 are attracted. Therefore, the respondent is required to reverse the Cenvat Credit attributed to .....

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eration of the submissions made by the Ld. AR, I find that the admitted facts that Zinc Ash has emerged during the course of processing of Zinc Skimmings. I also find that the allegation of the revenue is that the respondent has cleared Zinc Ash as s .....

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