2016 (8) TMI 892

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....R. For the Respondent ORDER Per S. 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 C....

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....was liable to pay an amount equal to 5% of the 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 th....

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.... are admittedly waste products and are not final 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 (A....

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....Collieries Co. Ltd. Vs. CCE, Hyderabad [1998 (34) E.L.T. 671 (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. ....