TMI Blog2020 (4) TMI 40X X X X Extracts X X X X X X X X Extracts X X X X ..... d good for the purpose of reversal of credit of input in terms of rule 6 of the CENVAT Credit Rules 2004. - HELD THAT:- The Board s Circular No. 1027/15/2016-CX. dated 25.4.2016, strongly relied upon by the Commissioner (Appeals) stands declared ultra virus in the case of M/S BALRAMPUR CHINI MILLS LTD. THROUGH ITS GENERAL MANAGER VERSUS UNION OF INDIA, MINISTRY OF FINANCE DEPARTMENT OF REVENUE [2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing under Chapter 84 of the Central Excise Act. They were availing the benefit of Cenvat credit of duty paid on the inputs i.e. HDPE/PP bags and chemicals used for the manufacture of their final product, which were being received by them in plastic drums. After emptying, the plastic drums were being sold in the market as waste and scrap. 2. During the course of audit conducted for the year 2015 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 27/15/2016-CX. dated 25.4.2016 was not placed before the Tribunal and as such has not been discussed. As such, he refused to follow the said decision of the Tribunal. 4. At this stage, I note that the Board s Circular No. 1027/15/2016-CX. dated 25.4.2016, strongly relied upon by the Commissioner (Appeals) stands declared ultra virus in the case of M/s Balrampur Chini Mills Ltd. Vs. Union of I ..... X X X X Extracts X X X X X X X X Extracts X X X X
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