2023 (10) TMI 49

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Mr. M. S. Nagaraja , Advocate for the Appellant Mr. Dyamappa Airani , Authorized Representative for the Respondent ORDER PER : D. M. MISRA This is an appeal filed against the Order-in-Original No. BEL/EXCUS/000/COM/B.HR/013/14-15 (CX) dated 10/11/2014 passed by the Commissioner of Central Excise and Customs, Belgaum. Briefly stated the facts of the case are that during the period A....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ate for the appellant submits that the Met Coke procured from outside are subjected to screening/sorting on a conveyer belt to segregate Met Coke Fine of size 0 to 8 mm which was in the nature of residual waste being not used in the manufacture of final products. The said Met Coke was sold by the appellant which the Department considered as excisable goods and consequently, demanded cenvat credit ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Central Excise & Customs, Raipur Vs. Jayaswal Neco Industries Ltd. - 2018 (14) G.S.T.L. 20 (Chhattisgarh). 3. Learned AR for the Revenue reiterated the findings of the learned Commissioner. 4. Heard both sides and perused the records. The short issue involved in the present appeal for determination is: whether waste Met Coke generated during the course of sieving of Met Coke to be used in t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....cise duty. 11. Since it is not a manufacture, obviously Rule 6 of the Cenvat Credit Rules, 2004, shall have no application as rightly held by the High Court." 5. We find that subsequently this judgment has been followed in series of cases including by the Tribunal in the case of Jayaswal Neco Industries Ltd., wherein it is held that the waste Met Coke generated during the course of man....