TMI Blog2017 (12) TMI 85X X X X Extracts X X X X X X X X Extracts X X X X ..... was held that in case of by product or waste cenvat credit cannot be denied - appeal allowed - decided in favor of appellant. - E/86514/17 - A/90296/17/SMB - Dated:- 27-10-2017 - Shri Raju, Member (Technical) Shri V.B. Gaikwad, Advocate for the appellant Shri V.K. Agarwal, ADC (AR) for the respondent ORDER This appeal has been filed by Menon Menon Ltd. 2. Ld. Counsel fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... isable goods. On that ground he sought to distinguish the decision of Hon'ble Apex Court in DSCL Sugar Ltd. - 2015 (322) ELT 769 (SC). 4. I have gone through the rival submissions. I find that identical issue has been decided by the order of Tribunal in Shivratna Udyog Ltd. Ors. Dated 04.08.2017. In para 4 of the said order, following has been observed:- 4. I have carefully c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inal product and not for waste the Hon'ble High Court also considered the provisions of Rule 6 of Cenvat Credit Rules 2004. The similar issue was considered in the case of Union of India Vs. Hindustan Zinc Ltd. (supra) wherein it was held that the Sulfuric Acid which is generated as a by product recovery of 8% under Rule 6 of Cenvat Credit Rules 2004 is not correct. In view of the above judg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me Court in DSCL Sugar Ltd. was that whether Rule 6(3) is applicable in case of non-excisable goods. However, in the present case all the goods which are cleared without payment of amount under Rule 6(3) are either by product or waste. In case of by product or waste the decision of Jurisdictional High Court of Bombay in the case of Rallies India Ltd.(supra) settled the issue that case of by pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and redundant. If legislator has intention even to apply Rule 6(3) on waste or by-product, refuse then either this para should have been amended or omitted. Since this clarification is still in force the Cenvat credit either by way of Rule 6(3) or otherwise cannot be denied. As per my above discussion, I am of the considered view that in case of removal of waste or by-product Rule 6(3) has no appl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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