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2016 (11) TMI 352 - CESTAT AHMEDABAD

2016 (11) TMI 352 - CESTAT AHMEDABAD - TMI - Recovery of duty - CENVAT credit - byproduct - Rule 6(3)(b) of Cenvat Credit Rules 2004 - inputs used in or in relation to the manufacture of dutiable goods as well as in exempted product - whether the Press-mud emerges as a by-product during the course of manufacture of Sugar/Molasses be subjected to the provisions of Rule 6(3) of the Cenvat Credit or otherwise? - Held that: - reliance placed on the decision of Balarampur Chini Mills Ltd Vs UOI [2013 .....

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facture of final product, namely, sugar. - Recovery of duty not sustainable - appeal allowed - decided in favor of appellant. - Appeal No. E/12290/2013 - ORDER No. A/10733 / 2016 - Dated:- 23-8-2016 - Dr. D.M. Misra, Hon'ble Member (Judicial) For Assessee : Shri Rahul Gajera, Advocate For Revenue : Shri Alok Sivastava, Authorised Representative ORDER Per Dr D. M. Misra This appeal is filed against OIA-CCEA-SRT-II/SSP-27/2013-14/U/S-35A dt 17/05/2013 passed by the Commissioner (Appeals), .....

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TA, 1985 attracting nil rate of duty. A demand notice was issued to the Appellant for the recovery of 5% of the value of the said by-product under Rule 6(3)(b) of Cenvat Credit Rules 2004 as the appellant failed to maintain separate records on consumption of inputs used in or in relation to the manufacture of dutiable goods as well as Press-mud, which was considered as an exempted product. On adjudication, the demand was confirmed and penalty of equal amount imposed. Aggrieved by the said order, .....

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l.) & Tribunal in the case of Indian Potash Ltd Vs CCE, Allahabad 2012(281)ELT.682 (Tri.Del.). The Hon ble Supreme court rejected the Revenue s appeal involving the same issue in the case Commissioner Vs. Kisan Sahakari Chini Mills Ltd involving the same issue reported as 2015(320)ELT.A107 (SC) 4. The Ld AR has reiterated the findings of the Ld Commissioner (Appeals). 5. I find that the issue for determination is: whether the Press-mud emerges as a by-product during the course of manufacture .....

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