2012 (10) TMI 138

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.... : Akil Kureshi, J. Revenue is in appeal against the judgment of the CESTAT, dated 12-11-2009 [2010 (261) E.L.T. 635 (Tri.-Ahmd.)] raising following questions for our consideration : "(i) Whether the CESTAT was right in law in holding that in terms of Rule-6 of Cenvat Credit Rules, 2004, contrary to the ratio laid down in the judgments in cases of CCE v. Maruti Suzuki Ltd. reported in ....

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....l No. 1736 of 2009 decided on 9-9-2010) - 2011 (270) E.L.T. 200 (Guj.) was considering a product, i.e. mother liquor as a by-product in manufacture of gelatin. Referring to rule 6 of the Cenvat Rules, the Division Bench opined as under : "8. Thus, on a plain reading sub-rule (1) of rule 6, it is apparent that CENVAT credit is admissible in respect of the inputs used in the manufacture of ....

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....re quantity of input viz. Hydrochloric Acid is used in the manufacture of the final product being Gelatin which is a dutiable product, the mere fact that a by-product emerges during the process, would not bring the by-product within the ambit of Rule 6 of the Rules so as to call for maintaining separate accounts in respect of the same. When the entire quantity of input is used in the manufacture o....

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....v. Nicholas Piramal (India) Ltd. (supra) is concerned, the same would have no applicability to the facts of the present case inasmuch as in the facts of the said case, common input had been consciously used in the manufacture of two final products, whereas in the facts of the present case, the input Hydrochloric Acid is used for the manufacture of Gelatin alone, however during the course of manufa....