Contact us   Feedback   Annual Subscription   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2016 (9) TMI 1124 - CESTAT ALLAHABAD

2016 (9) TMI 1124 - CESTAT ALLAHABAD - TMI - 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 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ed the demand of duty on Zinc Dross and Zinc 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 Applic .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ection 2(d) of Central Excise Act, 1944 with 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. Throu .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

wastes arising during the course of manufacture 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 15-07-201 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

g of aluminium, zinc or other non-ferrous metal. 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 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| 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