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Principal Commissioner of Central Goods and Service Tax (Earlier Known as Central Excise, Gurgaon-I) , Gurgaon Versus M/s Barmalt India Private Limited

2018 (1) TMI 490 - PUNJAB AND HARYANA HIGH COURT

CENVAT credit - manufacture of taxable as well as exempt goods - waste - chhilka, dundli, bhushi and sprout - Rule 6(3) of the Rules - Held that: - the Tribunal relying upon the decisions of the Bombay High Court in Hindalco Industries Limited vs. Union of India, [2014 (12) TMI 657 - BOMBAY HIGH COURT] held that for the by-products i.e. chhilka, dhundli, bhushi and sprout emerging during the manufacturing of malt and malt extract, the assessee is not liable to pay 10% of the value of the said go .....

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Tribunal ) in Appeal No. E/1506/2011, claiming following substantial questions of law:- (i) Whether in the facts and circumstances of the case, the Tribunal has committed a grave error of law in allowing the appeal of the respondent ignoring the provisions of Rule 6 of Cenvat Credit Rules, 2004 for clearance of excisable by-products arisen during manufacturing process cleared for consideration from factory? (ii) Whether in the facts and circumstances of the case, the Tribunal has committed a gra .....

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the said products, certain waste is generated that is called Chhilka, Dundli, Bhushi and Sprout which attract nil rate of duty. A.G.(Audit) Chandigarh while conducting audit of the party pointed out that during the manufacture of Malt & Malt Extract, other products like Chhilka, Bhusa and Sprouts falling under CETH 2301 attracting nil duty are also produced. They also pointed out that the party manufactured and cleared Malt, Malt Extract, Chhilka, Bhusa, Dundali and Sprouts using enzymes for .....

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) of Cenvat Credit Rules, 2004 (in short, the Rules ). The assessee cleared exempted products valued at ₹ 2,32,09,621/- at nil rate of duty during the period from February 2008 to September 2008 and failed to pay an amount equal to 10% of the total value excluding sales taxes in terms of Rule 6(3) of the Rules. Accordingly, show cause notice dated 8.3.2009, Annexure A.1 was issued to the respondent-assessee. The said show cause notice was adjudicated vide order dated 3.2.2010, Annexure A.2 .....

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allowed the appeal filed by the respondent assessee with consequential relief, if any. Hence the instant appeal by the appellant-revenue. 3. We have heard learned counsel for the appellant-revenue. 4. Admittedly, the respondent-assessee is engaged in the manufacturing of Malt and Malt extract. It is availing Cenvat Credit on inputs, capital goods and input services. During the course of manufacturing of said products, certain waste is generated that is called chhilka, dundli, bhushi and sprout .....

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