2021 (9) TMI 750

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....sija, Superintendent, Authorised Representative for the Respondent ORDER Taxability on pressmud, wastes generated during manufacturing of sugar/molasses, and application of Rule 6(3)(i) of CENVAT Credit Rules, 2004 dealing with payment of 5% / 6% value of exempted goods is the issue before us in the appeal. 2. We have heard the submissions from both the sides, which needs no elaboration in view....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ay also be noted that Hon'ble High Court of Bombay in case of M/s Hindalco Industries Ltd. vs.Union of India [2015(315)E.L.T.10 (Bom.)] came to similar conclusion in relation to dross and skimming of aluminium, zinc or other non-ferrous metal. 3. In the light of the above judgments, circulars of the Board on the subject viz 904/24/2009-CX dated 28.10.2009, 941/02/2011-CX dated 14.02.2011 and ins....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....that through executive instruction, reversal of CENVAT credit on exempted goods is reaffirmed despite judgement of the Hon'ble Supreme Court passed in the case of Union of India Vs. DSCL Sugar Limited as reported in 2015 (322) ELT 769 (SC). 4. In the instant case appellant had been asked to reverse the credit with interest etc. against clearance of pressmud. However, it has been made crystal ....