2017 (1) TMI 1516

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....ate for the Appellant(s) Sh. Atul Handa, A.R. for the Respondent(s) JUDGEMENT Per : Ashok Jindal The appellant has filed this appeal against the impugned order asking the appellant to pay 10% of the value of exempted goods cleared by them. 2. The facts of the case are that the appellant is engaged in manufacturing of Malt and Malt extract and availing Cenvat Credit on inputs, capita....

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....the Hon'ble High Court of Bombay in the case of Hindalco Industries limited Vs. Union of India  2015 (315) E.L.T. 10 (Bom.) and in the case of Balrampur Chini Mills Ltd. Vs. Union of India  2014 (300) E.L.T. 372(All.), they are not liable to pay 10% of the value of waste generated during the manufacturing of Malt & Malt extract. He further submits in their own case, the subsequent period....