TMI Blog2017 (1) TMI 1516X X X X Extracts X X X X X X X X Extracts X X X X ..... Y 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 goods - appeal allowed - decided in favor of Revenue. - APPEAL NO. E/1506/2011 - FINAL ORDER NO. 60038/2017 - Dated:- 11-1-2017 - Hon ble Mr. Ashok Jindal, Member (Judicial) and Hon ble Mr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the value of exempted goods as per Rules 6(3) of the Cenvat Credit Rules, 2004. In these set of facts, a show cause notice was adjudicated to the appellant, demand of 10% of the value of the exempted goods was confirmed along with interest and equivalent penalty was also imposed on the appellant. Aggrieved from the said order, appellant is before us. 3. Sh. Naveen Bindal, Ld. Counsel for th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ll as the Hon ble High Court of Allahabad in the case Hindalco Industries limited Vs. Union of India (supra) and Balrampur Chini Mills Ltd. Vs. Union of India (supra) respectively. Therefore, we hold that the chhilka, dundli, bhushi and sprout emerging during the manufacturing of Malt Malt extract. Therefore, appellant is not liable to pay 10% of the value of the said goods. 7. In these circu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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