2017 (12) TMI 146

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.... 86847/17 - A/90456-90464/17/SMB<br>Central Excise<br>Shri Raju, Member (Technical) Shri V.B. Gaikwad, Advocate for the appellant Shri S.J. Sahu, AC (AR) for the respondent Per: Raju ORDER These appeals have been filed by Athani Sugars Ltd. and eight others. 2. Ld. Counsel for the appellants argued that reversal of cenvat credit has been sought invoking Rule 6 of the Cenvat Credi....

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....ugar Ltd. - 2015 (322) ELT 769 (SC). 4. I have gone through the rival submissions. I find that identical issue has been decided by the order of Tribunal in Shivratna Udyog Ltd. & Ors. Dated 04.08.2017. In para 4 of the said order, following has been observed:- 4. I have carefully considered the submissions made by both sides. The fact of the case is that the appellants goods in dispute are ....

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....t Rules 2004. The similar issue was considered in the case of Union of India Vs. Hindustan Zinc Ltd. (supra) wherein it was held that the Sulfuric Acid which is generated as a by product recovery of 8% under Rule 6 of Cenvat Credit Rules 2004 is not correct. In view of the above judgments the issue whether Rule 6(3) is applicable in case of removal of non-dutiable waste or by product is settled in....

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....resent case all the goods which are cleared without payment of amount under Rule 6(3) are either by product or waste. In case of by product or waste the decision of Jurisdictional High Court of Bombay in the case of Rallies India Ltd.(supra) settled the issue that case of by product or waste cenvat credit cannot be denied. As provided in para 3.7 of Chapter 5 of CBEC Circular which reads as under:....