2016 (11) TMI 231

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....cal) Sh. Yogesh Agarwal, AR for the Revenue Sh. Ankit Totuka, Advocate for the Respondent - Assessee ORDER Per B. Ravichandran The Revenue is in appeal against order dated 12.11.2012 of Commissioner (Appeals), Jaipur. The respondents-assessee are engaged in the manufacture of Copper Cathode and were availing cenvat credit on inputs and capital goods in terms of Cenvat Credit Rules, ....

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....contesting the findings in the impugned order on the ground that the copper residue valued at Rs. 2,88,48,632/- was never received back by the respondent even after 180 days. As such, it was contended that the duty attributable to that value is recoverable under Rule 14 of Cenvat Credit Rules, 2004. The finding in the impugned order regarding time bar also is contested. 3. To begin with we note....

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.... is not the amount of cenvat credit attributed to the inputs retained by the appellant. Further, I also find that appellant had removed/ sent waste of the copper i.e. Copper concentrate, Liberation Cathode (secondary), Copper bearing jam, ladle skull, flush Furnace & converter slag, Bosch tank dust, Scrubber dust (wire bar plant), Revert and anode scrap etc. for conversion into copper which is cla....

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....l goods. In the present case demand has been raised on the amount of waste/ residue/ slag retained by the job worker, which should be demanded as per provisions of Central Excise Rules, 2002. Thus the demand is not sustainable as the same has not been made under appropriate provisions of law. 13. The appellant also contended that the period involved in the case was 2004-05 and the SCN has....