2011 (11) TMI 567

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.... Shri Fateh Singh, DR, for the Respondent. ORDER The appellants imported zinc dross and manufactured zinc ingot and they also manufactured zinc sulphur from the residue left after extracting metal. In the process of manufacture of zinc ingots, some zinc dross is also generated. During March, 2008, they had cleared 25 MT of Zinc dross. Revenue states that the appellants should have paid 10% ....

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....le 6(4) of Cenvat Credit Rules, 2004. 4. I have considered arguments of both sides. Prima facie, I see merit in the contention of the appellant inasmuch as it is not practicable to have separate storage of zinc dross imported and zinc dross manufactured. Rule 6 of Cenvat Credit Rules itself envisages separate account only. When they are able to show import of quantity of zinc dross more th....