TMI Blog2018 (5) TMI 1111X X X X Extracts X X X X X X X X Extracts X X X X ..... product is manufactured and that floors sweepings, defective cakes/contaminated flour are not exempted final products, the demand of an amount under Rule 6(3)(b) by the department is not sustainable in law - appeal allowed - decided in favor of appellant. - APPEAL Nos. E/2027/2011-EX[DB] & E/53807/2014-EX[DB] - A/70798-70799/2018-EX[DB] - Dated:- 5-4-2018 - Mr. Anil Choudhary, Member (Judicial) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /2008 to 31/12/2008 and 01/01/2009 to 31/07/2009 under Rule 6(3)(b) of the Cenvat credit Rules, on the ground that some of the inputs are contained in wastes/floor sweeping so cleared by the appellants. The appellant has taken stand that notwithstanding with the amendment in Section 2(d) of Central Excise Act, 1944, they were not obliged to reverse any credit or pay any amount under Rule 6(3)(b) o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der No.978/2010 (SM) dated 26/08/2010. 9. CCE, vs. Delta (P) Ltd. Final Order No.931/2010, dated 26/08/2010. 2. The department is also in appeal against the Order-in- Appeal No.GZB-EXCUS-000-APP-232-13-14 dated 07/02/2014 covering the subsequent period 01/01/2011 to 31/12/2012. Therefore show cause notices issued during the above period from January, 2011 to December, 2012 are on identical t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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