TMI Blog2019 (8) TMI 1844X X X X Extracts X X X X X X X X Extracts X X X X ..... ntical situation was considered by the Tribunal and the dispute was resolved in favour of the assessee, where it was held that As per settled decisions, the goods which are not consciously manufactured by the appellants and which emerged in the process of manufacture cannot be considered as goods manufactured by the appellants. Thus, when the zinc scrap which is a waste arising out of process of manufacture of finished goods, is not goods manufactured by the appellant, the same cannot be considered as exempted goods manufactured by them. The impugned order is set aside - appeal allowed - decided in favor of appellant. - Excise Appeal No.70888 of 2018 - FINAL ORDER NO. - 71521 / 2019 - Dated:- 9-8-2019 - HON BLE SMT. ARCHANA WADHWA, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of M/s APL Apollo Tubes Ltd. Final Order No.40925/2019 dated 12/07/2019 vide which an identical situation was considered by the Tribunal and the dispute was resolved in favour of the assessee. For better appreciation the relevant Para-5 of the said order is reproduced below:- 5. The issue is whether appellants have to pay an amount of 6% of the value of the zinc scrap cleared by them. The department has relied upon Explanation (1) introduced w.e.f. 01.03.2015 to demand the duty raised in the SCN. It has to be seen that though the said Explanation puts forward a deeming provision that non-excisable goods cleared by payment of consideration are also to be considered as exempted goods, there is no corresponding amendment made in sub-rule ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... resentative on behalf of the Revenue. The respondents were manufacturers of sugar and molasses. They were removing Bagasse and Press Mud. The period covered is from 1st March 2015 to 31st March 2016. In view of the amendment in explanation under sub-rule (1) of Rule 6 of Cenvat Credit Rules, 2004 w.e.f. 01.03.2015 there was an obligation on the part of the manufacturer to pay amount under sub-rule 3 of said Rule 6 at a fixed percentage of the value of non-excisable goods removed when Cenvat Credit on input and input services were availed and such inputs and input services were used in the manufacture of excisable as well as exempted goods including non-excisable goods. Therefore proceedings were initiated against the respondent for recovery ..... X X X X Extracts X X X X X X X X Extracts X X X X
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