2018 (2) TMI 1234

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....D.M. Misra Heard both sides. These two Appeals are filed - one by the Revenue and the other by the Assessee against the Order-in-Appeal No.KCH-EXCUS-000-APP-011-14-15 dated 16.2.2015 passed by the Commissioner of Central Excise(Appeals III), Rajkot. 2. Briefly stated the facts of the case are that the Assessee had cleared Face veneer, Core Veneer, Plywood etc. on payment of duty and by-product/w....

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....pted product namely, saw dust, firewood and sawn timber are arising out of the common input, namely, imported wooden logs on which duty was paid, therefore, 6% of the value of exempted product is recoverable under Rule 6(3) of the Cenvat Credit Rules, 2004. 4. In their grounds of Appeal, the Assessee had claimed that wooden roller is nothing but only peeling waste and no veneer can be manufacture....