TMI Blog2022 (1) TMI 505X X X X Extracts X X X X X X X X Extracts X X X X ..... - since the house was provided to the employee which are engaged in the manufacture of the final product hence ultimately all the activities get absorbed in the manufacture of the final product i.e Cement which is cleared of payment of duty. Shri. G Kirupanandan pointed out that the demand under Rule 6 is not only on the renting of the houses but also on the removable of waste and scrap. As of now it is a settled law that in respect of removable of waste and scrap, refuse or by-product Rule 6 is not applicable as held by the Hon ble Bombay High Court in the case of HINDALCO INDUSTRIES LIMITED VERSUS THE UNION OF INDIA, CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL, THE COMMISSIONER OF CENTRAL EXCISE [ 2014 (12) TMI 657 - BOMBAY HIG ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s collected there is no value of exempted service exist for charging 6%/7% in terms of Rule 6, therefore, the demand is not sustainable. He placed reliance on the following judgments:- Biochem Pharmaceuticals Industries Ltd Vs CCE A/12456/2021 Date 25.10.2021 Passed by the Hon'ble CESTAT, Ahmedabad CCE Vs Himmat Glazed Tiles-2018 (15) GSTL 486 (Guj.) CCE Vs Ashima Dyecot Ltd-2008 (232) ELT 580 (Guj.) Affirmed by the Hon'ble Supreme Court of India-2009 (240) ELT A-41(S.C) Tiara Advertising Vs UOI 2019 (10) TMI 27- Telangana A.P. High Court Shree Rama MultiTech Ltd Vs UOI -2011 (267) ELT 153 (Guj.) Welspun Corp Ltd Vs CCE -2019 (368) ELT 179 (T) Bhel-Ge Gas Turbine Services Pvt. Ltd Vs CCE -2021 (44) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are engaged in the manufacture of the final product hence ultimately all the activities get absorbed in the manufacture of the final product i.e Cement which is cleared of payment of duty. Shri. G Kirupanandan pointed out that the demand under Rule 6 is not only on the renting of the houses but also on the removable of waste and scrap. In this regard, I find that as of now it is a settled law that in respect of removable of waste and scrap, refuse or by-product Rule 6 is not applicable as held by the Hon ble Bombay High Court in the case of Hindalco Industries Limited and the said judgment has been upheld by the Hon ble Supreme Court. In view of this settled position even on scrap the demand of 6% /7% in terms of Rule 6 (3) is not sustaina ..... X X X X Extracts X X X X X X X X Extracts X X X X
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