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2016 (8) TMI 892 - CESTAT BANGALORE

2016 (8) TMI 892 - CESTAT BANGALORE - TMI - Demand and imposition of penalty - cleared saw dust and wood waste/scrap arose during course of manufacture of final products without payment of Excise duty under Rule 6(3)(i) of Cenvat Credit Rules, 2004 - realized an amount during August 2010 to March 2011 by sale of saw dust - Held that:- the issue is squarely covered in favour of the appellant by the various decisions relied upon by the appellant. In similar facts and circumstances of the case, I h .....

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passed by the Commissioner (Appeals), vide which he has upheld the Order-in-Original and rejected the appeal of the appellant. 2. Briefly, the facts of the case are that the appellants are manufacturers of Plywood, Flush doors, Veneers etc. falling under Chapter 44 of the First Schedule to the Central Excise Tariff Act, 1985. The appellants are availing Cenvat credit on inputs and other consumables used in the manufacture. During the course of manufacture of the final products, saw dust and woo .....

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f Cenvat Credit Rules, 2004, the appellant was liable to pay an amount equal to 5% of the value of exempted goods i.e. saw dust so cleared under Rule 6(3)(i) of Cenvat Credit Rules, 2004 and a show-cause notice was issued which culminated into the Order-in-Original confirming the demand and imposition of penalty under Rule 15(A) of the Cenvat Credit Rules, 2004. Aggrieved by the above Order-in-Original, the appellant filed appeal before the Commissioner (Appeals) who upheld the Order-in-Original .....

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nufacturer manufactures exempted 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 admissible in respect of the amount of inputs contained in any of the wast .....

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