Subscription   Feedback   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Articles Highlights TMI Notes SMS News Newsletters Calendar Imp. Links Database Experts Contact us More....
Extracts
Home List
← Previous Next →

M/s. Bhushan Steel Ltd. Versus Commissioner of Central Excise Ghaziabad

2016 (9) TMI 1124 - CESTAT ALLAHABAD

Demand alongwith interest and penalty - Zinc Dross and Zinc Ash arising during the manufacture of G.P. Coils & G.P. Sheets - Held that:- it is very clear from the Circular dated 25th April, 2016 issued by C.B.E.C. that Revenue has taken a view that Dross, ash or any such by-product or waste of non-ferrous metals are non-excisable goods. We, therefore, hold that the impugned Order-in-Original is liable to be set aside. - Decided in favour of appellant with consequential relief - E/1034/2011/-EX[D .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

Ash through impugned order, in above stated appeal and that C.B.E.C. have issued a Circular No. 1027/15/2016-CX dated 25-04-2016, wherein in para 4.2 it is clarified that Dross and such by product or waste of non-ferrous metals are non-excisable goods and the appellant has requested for early hearing of appeal. The Id. Counsel for the appellant took us through the said Circular and it appeared to us that along with the disposal of Miscellaneous Application, Appeal could be taken for final decisi .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

effect from 10-05-2008 and demanded Central Excise duty amounting to ₹ 94,04,538/- on Zinc Dross and Zinc Ash for the period from May, 2008 to February, 2009 under Section 11A of Central Excise Act, 1944. There was proposal for recovery of interest and imposition of penalty. The said Show Cause Notice was adjudicated through Order-in-Original No. 37/Commr/GZB/2010-11 dated 28-01-2011, through which demand was confirmed and penalty imposed. Through the said impugned Order-in-Original Centra .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

re of an excisable product has been an issue under dispute. Following circulars/instruction have been issued from time to time on the subject:- (a) Circular No. 904/24/2009-CX dated 28-10-2009, (b) Circular 941/02/2011-CX dated 14-02-2011, (c) Instruction F. No. 17/02/2009-CX (Pt.) dated 12-11-2014. 2. The issue came before the Hon'ble Supreme Court in a case of M/s Union of India and Ors Vs M/s DSCL Sugar Ltd.- 2015-TIOL-240-SC-CX dated 15-07-2015. Hon'ble Supreme Court examined the iss .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

al. 3. In the light of the above judgments, circulars of the Board on the subject viz. 904/24/2009-CX dated 28-10-2009/ 941/02/2011-CX dated 14-02-2011 and instruction issued vide F. No. 17/02/2009-CX(Pt.) dated 12-11-2014 have become non-est and are hereby rescinded. Cases kept in Call Book on the above issue may be taken out and adjudicated. 4.1 It may also be noted that rule 6 of the Cenvat Credit Rule (CCR), 2004 was amended with effect from 01-03-2015 by inserting explanation 1 and explanat .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

what is new what is new
  ↓     bird's eye view     ↓  


|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version