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M/s. Sai Sulphonate (P) Ltd. Versus Commissioner of Central Excise, Kolkata

2016 (9) TMI 1098 - CESTAT KOLKATA

Whether Appellant is required to discharge an amount under Rule 6(3)(1)(b) of the Cenvat Credit Rules, 2004 with respect to value at Spent Sulphuric Acid supplied by the Appellant under Notification No.6/2006-CE dated 01.03.2006 at NIL rate of duty - Held that:- by respectfully following the ratio of various case laws relied upon by the appellant that the CENVAT credit cannot be denied, nor the penalty can be imposed on the clearance of Spent Sulphuric Acid , as it is not a final product, which .....

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ocate for the Appellant Shri S. Mukhopadhyay, Supdt. (AR) for the Revenue ORDER Per Shri H. K. Thakur These Appeals have been filed by the Appellant against Order-in-Appeal No.61-68/KOL-III/2011 dated 01.03.2011 passed by the Commissioner of Central Excise, (Appeal-I), Kolkata as first appellate authority. 2. Shri B.N.Chattopadhyay (Consultant) and Shri Arijit Chakraborty (Advocate) appeared on behalf of the Appellant. Shri B.N.Chattopadhyay submitted that Appellant is making Acid Slurry falling .....

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e of Excisable Goods) Rules, 2001. That department has made out a case that inputs LAB and Sulphuric Acid, on which credit is taken, are used in making dutiable (Acid Slurry) and exempted goods (Spent Acid) supplied under Notification No.6/2006-CE dated 01.03.2006. That Revenue in the present proceedings is contesting that since Appellant is not maintaining separate account for inputs used in dutiable and exempted final products then amount under Rule 6(3)(1)(b) of Cenvat Credit Rules, 2004 is r .....

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v) Nirma Ltd. v. Commissioner of Central Excise, Ahmedabad [2012 (276) ELT 283 (Tri.-Ahmd.)] (v) Commissioner of C.Ex., Ahmedabad-III v. Nirma Ltd. [2012 (281) ELT 654 (Guj.)] (vi) Commissioner v. Sterling Gelatin [2015 (320) ELT A343 (SC)] (vii) Rallis India Ltd. v. Union of India [2009 (233) ELT 301 (Bom.)] (viii) CCE, Noida v. Laxmi Agro Indl. Consultants & Exporters Ltd. [2011 (274) ELT 176 (All.)] (ix) Commissioner of C.Ex. & Customs, Vadodara-I v. Sterling Gelatin [2011 (270) ELT 2 .....

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clearing Spent Sulphuric Acid on payment of duty when benefit of Notification No.6/2006-CE is not availed. It is observed that this issue stands decided in favour of the assesses as per various case laws relied upon by the Appellants. 4.1 Hon ble Allahabad High Court in the case of CCE Noida v, Laxmi Agro Indl. Consultants & Exporters Ltd. (supra) on the issue held as follows:- 4. The Tribunal dismissed the appeal of the revenue and confirmed the appellate order on the ground that Rule 57-C .....

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Acid Slurry which is the final product of the appellants. As a result of mixing of these two main inputs, reaction takes place. After reaction, water is added and then after settling process, spent Sulphuric Acid is drained separately. After draining the spent Sulphuric Acid, what remains is Acid Slurry which is the final product of the appellants and has been cleared on payment of appropriate Central Excise duty. The drained spent Sulphuric Acid, which is a by-product and the generation of whic .....

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