2011 (2) TMI 808

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....ts of the leading to this appeal are, in brief, as under:   1.1. The Appellant are engaged in the manufacture of detergent powder and cakes chargeable to Central Excise duty and are availing the facility of Cenvat credit on inputs, capital goods and input services under Cenvat Credit Rules, 2004. While their main products are detergent powder and detergent cake one of the inevitable by-produ....

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....ismissed the appeal. It is against this order of the Commissioner (Appeals), the present appeal has been filed by the appellant.   2. Heard both sides.   3. Shri A.P.Mathur, Advocate, the learned Counsel representing the respondent, pleaded that the spent sulphuric acid is an inevitable by-product, that even if the units wants, it cannot maintain separate accounts, that in identical fa....

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....e case of CCE, Indore vs.Vishwa Organics Pvt.Ltd reported in 2004 (176) ELT 273, pleaded that the Tribunal's judgement in the case of Binani Zinc Ltd. (supra) is in respect of Rule 57CC which is identical to Rule 6 (2) read with Rule 6 (3) (b) of Cenvat Credit Rules, 2004 and in this case, the Tribunal has held that even if exempted goods emerge as by-product, the provisions of Rule 57CC would app....