TMI Blog2018 (9) TMI 449X X X X Extracts X X X X X X X X Extracts X X X X ..... e non-excisable goods are cleared for a consideration from the factory need to be treated as exempted goods for the purpose of reversal of credit of input and input services, in terms of Rule 6 of the CENVAT Credit Rules, 2004. Appeal dismissed - decided against appellant. - Appeal Nos. E/75031/2016, E/75483/2018 & E/75487/2018 - Order No. FO/76571-76573/2018 - Dated:- 23-5-2018 - HON BLE SHRI P.K.CHOUDHARY, MEMBER (JUDICIAL) Shri S. Guha, A. C. (A. R.) for the Revenue Shri Ashish Raparia, C. A. for the Respondent ORDER PER SHRI P.K.CHOUDHARY Briefly stated the facts of the case are that the Appellants are engaged in the manufacture of High Carbon Ferro Chrome classifiable under Chapter 72 of the First Schedule ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erging in the course of manufacture of High Carbon Ferro Chrome and the Slag is neither a final product nor a manufactured product. The Ld. Consultant further contends that Provision of Rule 6 is not applicable, since HCFC Slag is cleared at Nil rate of duty in terms of Notification No. 4/2006-CE. It is his submission that to attract the provision of Rule 6, both dutiable and exempted products must be manufactured as held by the Hon ble High Court of Allahabad in the case of Balarampur Chini Mills Ltd. Vs. Union of India reported in 2014 (300)ELT-372. 6. Heard both sides and perused the appeal records. 7. I find that the Adjudicating Authority has relied on the CBEC Circular No. 904/24/2009-CX dated 28/10/2009. 8. I find that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 944 by the Finance Act, 2008. It may also be noted that Hon ble High Court of Bombay in case of M/s. Hindalco Industries Ltd. v. Union of India [2015 (315) E.L.T. 10 (Bom.)] came to similar conclusion in relation to dross and skimming of aluminium, zinc or other non-ferrous metal. 3. In the light of the above judgments, circulars of the Board on the subject viz 904/24/2009-CX, dated 28-10-2009, 941/02/2011-CX, dated 14-2-2011 and instruction issued vide F. No. 17/02/2009-CX(Pt.), dated 12-11-2014 have become non est and are hereby rescinded. Cases kept in Call Book on the above issue may be taken out and adjudicated. 4.1 It may also be noted that rule 6 of the Cenvat Credit Rule (CCR), 2004 was amended with effect from 1-3-2015 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T. 10 (Bom.). The Board has concluded that dross and skimming of non-ferrous metal or any such by-product or waste, which are non-excisable goods are cleared for a consideration from the factory need to be treated as exempted goods for the purpose of reversal of credit of input and input services, in terms of Rule 6 of the CENVAT Credit Rules, 2004. 9. In view of the above discussion and the aforesaid Circular No. 1027/15/2016-CX (supra) as issued by the CBEC, it is seen that the earlier Circular No. 904/24/2009-CX (supra) stands withdrawn by the Circular No. 1027/15/2016-CX (supra). Therefore, I do not find any reason to interfere with the impugned orders and accordingly, the same are sustained. 10. The appeals are dismissed. ( ..... X X X X Extracts X X X X X X X X Extracts X X X X
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