TaxTMI 
TaxTMI 
2016 (8) TMI 892
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....S. Garg The present appeal is directed against the Order-in-Appeal No. 715/2012 dated 26/12/2012 passed by the Commissioner (Appeals), vide which he has upheld the Order-in-Original and rejected the appeal of the appellant. 2. Briefly, the facts of the case are that the appellants are manufacturers of Plywood, Flush doors, Veneers etc. falling under Chapter 44 of the First Schedule to the Centra....
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....e value of exempted goods i.e. saw dust so cleared under Rule 6(3)(i) of Cenvat Credit Rules, 2004 and a show-cause notice was issued which culminated into the Order-in-Original confirming the demand and imposition of penalty under Rule 15(A) of the Cenvat Credit Rules, 2004. Aggrieved by the above Order-in-Original, the appellant filed appeal before the Commissioner (Appeals) who upheld the Order....
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....l products . He also referred to Chapter 5, Para 3.7 of the C.B.E.C. Manual of Supplementary Instructions stipulates that Cenvat credit is admissible in respect of the amount of inputs contained in any of the waste, refuse or by-product. The learned counsel further submitted that the impugned order was passed by the learned Commissioner (Appeals) on the basis of C.B.E.C. Circular No. 9....
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....(Tri.), affirmed by Hon ble Supreme Court [1995 (79) E.L.T. A156 (S.C.)] Rule 6 of Cenvat Credit Rules, 2004 not applicable to waste, by-products, etc. (ii) Union of India Vs. Hindustan Zinc Ltd. [2014 (303) E.L.T. 321 (S.C.)] (iii) Commissioner Central Excise Vs. Gas Authority of India Ltd. [2008 (232) E.L.T. 7 (S.C.)] (iv) Hindalco Industries Ltd. Vs. Union of India [2015 (315) E.L.T. 10....