2017 (11) TMI 334

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Ramesh Nair 1. This appeal has been filed by the Revenue against the order-in-appeal passed by the Commissioner (Appeals). The issue involved in the present case is that whether the 'Blast Furnace Gas' generated as bi-product during the manufacturing process is leviable for payment of an amount in terms of Rule 57AD of erstwhile Central Excise Rules, 1944/Rule 6 (3) (b) of Cenvat Credit Rules, 20 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... s. We find that the issue is no longer res integra as the basis of filing the appeal is settled vide this Tribunal order dated 23/02/2017 whereby dismissed the appeal of the Revenue holding that demand of 8% under Rule 6 of Cenvat Credit Rules, 2002/2004 is not applicable, in the light of the Hon'ble Apex Court judgement in the case of Hindustan Zinc Ltd. (supra). Relevant part of the order dated .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ide by the Commissioner (Appeals). Aggrieved by the said order, the Revenue is in appeal before this Tribunal. M/s Ispat Metallics (India) Ltd. have also filed Cross-objection. 2. Learned AR for the Revenue relied on the grounds of appeal in the appeal memorandum. 3. Learned Counsel for the respondent relied on the decision of the Tribunal in their own case wherein the Revenue's appeal in the i .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X