TMI Blog2016 (9) TMI 1098X X X X Extracts X X X X X X X X Extracts X X X X ..... Excise Rules, 1944. Rule 57CC of the erstwhile Central Excise Rules, 1944 is comparable to Rule 6(3)(1) of the Cenvat Credit Rules, 2004. - Decided in favour of appellant - Appeal Nos. E/459-466/11 - Order No. FO/A/76048-76055/2016 - Dated:- 21-9-2016 - Shri H. K. Thakur, Member(Technical) And Shri P. K. Choudhary, Member (Judicial) Shri B. N. Chattopadhyay, Consultant Shri Arijit Chakraborty, Advocate 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (ii) Commissioner of Central Excise v. Gas Authority of India Ltd. [2008 (232) ELT 7 (SC)] (iii) Commissioner of C.Ex., Pondicherry v. Advance Detergents Ltd. [2015 (322) ELT 508 (Mad.)] (iv) 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 200 (Guj.)] 3. Shri S.Mukh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hich 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 which is inevitable, has been cleared by the appellants on payment of appropriate Central Excise duty. The said spent Sulphuric Acid has also been cleared under Chapter X procedure without payment of duty. 5. Rule 57CC of the Central Excise Rules, 1944 pro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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