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2017 (1) TMI 1182 - CESTAT BANGALORE

2017 (1) TMI 1182 - CESTAT, BANGALORE - TMI - Reversal of credit - Rule 6(3) of CCR, 2004 - Levy of duty on by-product or a waste - emergence of slag as a by-product - Held that: - reliance placed in the case of Hariyana Steel and Power vs. CCE [2015 (11) TMI 771 - CESTAT BANGALORE], where it was held that the slag emerged as byproduct / waste during manufacture of sponge iron does not amount to manufacture of exempted goods and therefore, there is no need for reversal of credit as required in t .....

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three appeals are being disposed of by this common order. For the sake of convenience, the facts of the case from appeal No. E/22156/2014 is taken. The details of the appeals are as under: Appeal No. Period Demand E/21056/2014 March to October 2010 Rs.1,75,083/- E/22156/2014 March 2011 to March 2012 Rs.1,33,977/- E/1789/2012 May 2008 to February 2010 Rs.7,01,116/- 2. Briefly the facts of the case are that the appellants are engaged in the manufacture of pig iron, kull granulated slag and ungranu .....

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h it included any article, material or substance which is capable of being brought and sold for a consideration. It was also noticed that the appellant had not maintained separate accounts for receipt of inputs and input services on which they had availed CENVAT credit and utilized the same in the manufacture of exempted goods. On these allegations, different show-cause notices were issued to the appellant demanding an amount equal to 5% of the value of exempted goods cleared as per Rule 6(3) of .....

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rest. Aggrieved by the said orders, appellants have filed these three appeals. 3. Heard both the parties and perused the records. 4. Learned counsel for the appellant submitted that the issue involved in the present appeals is no more res integra and has been finally settled by the Hon ble Supreme Court in the case of UOI vs. Hindustan Zinc Ltd. reported in 2014-TIOL-55-SC wherein it was held that when the inputs are used for the manufacture of intended final product, it would be impossible to m .....

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n ble Supreme Court s decision and has held that the slag emerged as byproduct / waste during manufacture of sponge iron does not amount to manufacture of exempted goods and therefore, there is no need for reversal of credit as required in terms of Rule 6(3) of CCR, 2004. The Hon ble Tribunal in para 5 has observed as under: 5. After carefully considering the submissions made by both the sides, I find that only difference in the facts of the present case and the decisions relied upon by the lear .....

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