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    <title>2017 (11) TMI 334 - CESTAT MUMBAI</title>
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    <description>Blast furnace gas generated as a by-product in the manufacturing process was held not liable to the amount demanded under Rule 57AD of the Central Excise Rules, 1944 and Rule 6(3)(b) of the Cenvat Credit Rules, 2001, 2002 and 2004. The Tribunal treated the issue as already settled by its earlier order in the assessee&#039;s own case, which had followed the Supreme Court&#039;s ruling in Hindustan Zinc Ltd. on the non-applicability of the 8% amount in the relevant facts. The dispute was therefore considered no longer res integra, and the Revenue&#039;s appeal failed.</description>
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      <link>https://www.taxtmi.com/caselaws?id=350455</link>
      <description>Blast furnace gas generated as a by-product in the manufacturing process was held not liable to the amount demanded under Rule 57AD of the Central Excise Rules, 1944 and Rule 6(3)(b) of the Cenvat Credit Rules, 2001, 2002 and 2004. The Tribunal treated the issue as already settled by its earlier order in the assessee&#039;s own case, which had followed the Supreme Court&#039;s ruling in Hindustan Zinc Ltd. on the non-applicability of the 8% amount in the relevant facts. The dispute was therefore considered no longer res integra, and the Revenue&#039;s appeal failed.</description>
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