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M/s. Eco Cane Sugar Energy Ltd., M/s. Olam Agro India Pvt. Ltd., M/s. Sahyadri SSK Ltd., M/s. Jawahar SSK Ltd., M/s. Shri CHH Rajaram SSK Ltd., M/s. Jaywant Sugars Ltd., M/s. Kisanveer Pratapgad Sakhar Udyog, M/s. Jaywant Sugars Ltd., M/s. Shriram Jawahar SSS Udyog, M/s. Sharad SSK Ltd., M/s. Sar Senapati Santaji Ghorpada Sugar Factory Ltd., M/s. Ajara SSSK Ltd., M/s. Shri Dudhganga Vedganga SSK Ltd. Versus Commissioner of Central Excise, Kolhapur

2017 (12) TMI 950 - CESTAT MUMBAI

Reversal of CENVAT credit - Pressmud, Bagasse and Compost, Boiler Ash etc. - Rule 6 of CCR - Held that: - if any input is contained in waste by product or goods the cenvat credit shall not be denied - the Cenvat credit either by way of Rule 6(3) or otherwise cannot be denied. - In case of removal of waste or by-product Rule 6(3) has no application - appeal allowed - decided in favor of appellant. - E/87498, 87499, 87507, 87512, 87516, 87517, 87518, 87520, 87522, 87524, 87539, 87540, 87543, 8 .....

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ud, Bagasse and Compost, Boiler Ash etc. cleared by them. He pointed out that all these products are waste and refuse of the process of manufacture of finished goods. Ld. Counsel for the appellants relied on the decision of the Tribunal in the case of Shivratna Udyog Ltd. & Ors. vide Order no.A/89563-89568/17/SMB dated 04.08.2017 wherein it has been held that reversal of cenvat credit under Rule 6 of the Cenvat Credit Rules is not required in respect of waste, by-product, refuse generated du .....

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017. In para 4 of the said order, following has been observed:- 4. I have carefully considered the submissions made by both sides. The fact of the case is that the appellants goods in dispute are bagasse, press-mud, boiler ash and compost which are either waste or by-products. The issue is to be decided is whether in terms of Rule 6(3) an amount of 6% is required to be paid on the clearance of such waste/by product. The issue has been considered in various judgments. In the case of Rallies India .....

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les 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 judgments the issue whether Rule 6(3) is applicable in case of removal of non-dutiable waste or by product is settled in favour of the assessee. As regard the submissions made by Ld. ARs that after insertion of explanation i .....

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