2016 (8) TMI 783

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....or the Respondent ORDER The Revenue has filed this appeal against the impugned order of the Ld. Commissioner (Appeals). 2. The facts of the case are that the respondent has imported Zinc Skimmings. The respondent is manufacturer of Zinc Ingots. During the course of manufacturing of Zinc Ingots, a process took place and Zinc Ash has been separated. Remaining contents were used in manufactu....

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....ent. On challenged the said order before the Ld. Commissioner (A), the demand was dropped observing that the respondent has not taken cenvat credit attributable to Zinc Ash. Aggrieved from the said order, the revenue is in appeal before me. 3.  The Ld. AR appearing on behalf of the Revenue, submits that as respondent are clearing Zinc Ash as such as after processing which does not amount t....

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....rse of processing of Zinc Skimmings, therefore, the provisions of Rule 3(5) of the Cenvat Credit Rules, 2004 are not applicable to the facts of this case as the respondent has not cleared Zinc Skimmings as such. Further, the Ld. Commissioner (A) in the impugned order has observed that the respondent has taken the cenvat credit only on the metallic part taken out from the Zinc Skimmings after proce....