9911796707
TMI Blog2009 (4) TMI 395X X X X Extracts X X X X X X X X Extracts X X X X ..... now, held that- we have clearly held that there is no question of reversing 10% of the amount of the value of the Sulphur cleared from the factory as an exempted product. The issue now stands settled in favour of the assessee, hence, the impugned order is liable to be set aside and we do so. The impugned order is set aside and appeal is allowed with consequential relief, if any. - E/1039/2006 - 898/2009 - Dated:- 3-4-2009 - S/Shri T.K. Jayaraman, Member (T) and M.V. Ravindran, Member (J) Shri Rajesh C. Kumar, Advocate, for the Appellant. Ms. Joy Kumari Chander, Jt. CDR, for the Respondent. [Order per: M.V. Ravindran, Member (J)]. - These appeals are directed against the O-I-O No. 11/2006 dated 31-7-2006. 2. The brief facts ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e a manufacturer of provider of output service avails of CENVAT Credit in respect of any inputs or input services and manufactures such final product or provider of output service which are chargeable to duty or tax as well as exempted goods or service, then, the manufacturer or provider of out put service shall maintain separate account for receipt, consumption and inventory of inputs or input service meant for' use in the manufacture of dutiable final products or in providing out put service end the quantity of, inputs meant for use in the manufacture of exempted goods or services and take CENVAT Credit only on that quantity of input or input service which is intended for use in the manufacture of dutiable goods or in providing out put se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch is emerging as by-product does not use in the common inputs. The inputs used i.e. all the chemicals, catalysts, steam and Hydrogen Nitrogen were used in the main process viz. refining of crude into various products and that while refining, Sulphur emerges as by-product and said Sulphur was recovered more as a compliance of pollution control norms rather than as a commercial activity. Adjudicating authority alter considering the submissions and after granting a personal hearing, did not agree to the contentions raised by the appellant before him and came to chat appellants are required to pay an amount of 10% of the value of the Sulphur cleared during October, 2005 to February, 2006. Coming, such a conclusion, the adjudicating authori ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... % of the value of the Sulphur so cleared. 5. We have considered the submissions and perused the records. The issue involved in this case is whether the Sulphur which arose as by-product during the course of refining of various petrochemical products, when cleared out of the factory premises as an exempted product, is the appellant liable to pay 10% value of the said Sulphur cleared as an exempted product. 6. First and the foremost, it is undisputed that the Sulphur which arises during the course of refining of various petroleum products is a by-product. This has been decided by this Bench in the Final Order No. 1392/6 dated 22-8-2006. We find that the said order relies upon the decision of the Tribunal in the case of IOC Ltd. (supra). W ..... X X X X Extracts X X X X X X X X Extracts X X X X
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