https://www.taxtmi.com/caselaws?id=756605 CESTAT Chandigarh allowed the appeal regarding excisability of residual Zinc Ash for captive consumption. The department's demand was based on SC judgment in Union of India vs DSCL Sugar Ltd and Board Circular 1027/15/2016-CX treating Zinc Ash as non-excisable goods requiring credit reversal under Rule 6 of Cenvat Credit Rules, 2004. However, SC subsequently held in Union of India vs Indian Sucrose Limited that the circular was unsustainable, leading to its rescission. CESTAT found no suppression of facts by appellant as all information was recorded in books, making extended limitation period inapplicable. The show cause notice dated 20.05.2019 for period March 2015-June 2017 was time-barred. en-us Tue, 30 Jul 2024 00:00:00 +0530 Tue, 06 Aug 2024 20:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756605 CESTAT Chandigarh allowed the appeal regarding excisability of residual Zinc Ash for captive consumption. The department's demand was based on SC judgment in Union of India vs DSCL Sugar Ltd and Board Circular 1027/15/2016-CX treating Zinc Ash as non-excisable goods requiring credit reversal under Rule 6 of Cenvat Credit Rules, 2004. However, SC subsequently held in Union of India vs Indian Sucrose Limited that the circular was unsustainable, leading to its rescission. CESTAT found no suppression of facts by appellant as all information was recorded in books, making extended limitation period inapplicable. The show cause notice dated 20.05.2019 for period March 2015-June 2017 was time-barred. Case-Laws Central Excise Tue, 30 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756605