2018 (9) TMI 449

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....of the assessee, it was noticed that they have not paid 5% or 6% of the value of the exempted goods (i.e. Slag of HCFC) as the case may be, (at the rate of 6% w.e.f 18.05.2012) removed for sale as under:- SI No. Appeal No. Period Demand 01. E/75483/2018 July 2012 toMarch 2013 4,49,624/- 02. E/75487/2018 November 2011 to June 2012 5,24,302/- 3. E/75301/2016 July 2010 to October 2011 12,04,092/-   Show Cause Notices were issued alleging removal of Slag without payment of Central Excise Duty. 2. The Adjudicating Authority ordered for recovery along with interest and also imposed penalty of equal amount. 3. On appeal, the Ld. Commissioner (Appeals) set aside the Adjudication Order....

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.... Circular about their excisability withdrawn Circular No. 1027/15/2016-CX, dated 25-4-2016 F. No. 96/115/2015- CX. 1 Government of India Ministry of Finance (Department of Revenue) Central Board of Excise & Customs, New Delhi Excisability of bagasse and similar other by-products or wastes arising during the course of manufacture of an excisable product has been an issue under dispute. Following circulars/instruction have been issued from time to time on the subject :- (a) Circular No. 904/24/2009-CX, dated 28-10-2009 [2009 (243) E.L.T. (T9)], (b) Circular No. 941/02/2011-CX, dated 14-2-2011 [2011 (264) E.L.T. (T21)], (c) Instruction F. No. 17/02/2009-CX (Pt....

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....defined in clauses (d) and (h) of rule 2 shall include nonexcisable goods cleared for a consideration from the factory. Explanation 2. - Value of non-excisable goods for the purposes of this rule, shall be the invoice value and where such invoice value is not available, such value shall be determined by using reasonable means consistent with the principles of valuation contained in the Excise Act and the rules made thereunder." 4.2 Consequently, Bagasse, Dross and Skimmings of non-ferrous metals or any such by-product or waste, which are non-excisable goods and are cleared for a consideration from the factory need to be treated like exempted goods for the purpose of reversal of credit of input and input services, in terms ....