TMI Blog2018 (2) TMI 1234X X X X Extracts X X X X X X X X Extracts X X X X ..... Products [2013 (10) TMI 798 - GUJARAT HIGH COURT] - Appeal dismissed - decided against Revenue. - Central Excise Appeal No.10746, 11457 of 2015-SM - A/13708-13709/2017 - Dated:- 28-11-2017 - Dr. D.M. Misra, Member (Judicial) Present Shri L. Patra, A.R. - for the Revenue None - for the Assessee ORDER Per: Dr. D.M. Misra Heard both sides. These two Appeals are filed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ication was confirmed with interest and penalty. Aggrieved by the said order they filed Appeal before the ld. Commissioner (Appeals). The ld. Commissioner (Appeals) set aside the demand on by-product except wooden roller considering that the same cannot be considered as by-product or waste. 3. Ld. A.R. for the Revenue has submitted that the exempted product namely, saw dust, firewood and sawn t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n ble Gujarat High Court in the case of C.C.E. Vs. Anil Products - 2017 (346) ELT 573 (Guj.) and Hon ble Supreme Court in the case of UOI Vs. Hindustan Zinc Ltd. - 2014 (309) ELT 321 (SC). Therefore, the waste/by-product namely, wooden roller, wooden baton and firewood arise during the course of cutting of timber logs, cannot be subjected to Rule 6(3) of Cenvat Credit Rules, 2004. In the r ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
