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Issues: Whether the applicant was entitled to waiver of pre-deposit in a case where demand was raised under Rule 6 of the Cenvat Credit Rules, 2002 on Malt Roots cleared as waste/by-product during manufacture of Barley Malt.
Analysis: The applicant's case was that Rule 6(2) did not apply to inputs intended to be used as fuel and that the Malt Roots emerged only as waste during manufacture. The Tribunal noted that the Revenue's demand proceeded on the footing that common inputs were used for dutiable and exempted goods, but also observed that the product in question arose as waste in the course of manufacture. Relying on the supplementary instructions in the CBEC manual, the Tribunal held that credit was available in respect of inputs contained in waste or by-product, and that the applicant had shown a strong prima facie case.
Conclusion: The applicant was entitled to waiver of pre-deposit and stay.
Final Conclusion: Interim protection was granted on the basis that the dispute raised a strong prima facie case in relation to applicability of Rule 6 to waste/by-product cleared during manufacture.
Ratio Decidendi: Where the disputed clearance arises as waste or by-product in the course of manufacture and the assessee shows a strong prima facie case, pre-deposit may be waived.
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