9911796707
TMI Blog2008 (9) TMI 715X X X X Extracts X X X X X X X X Extracts X X X X ..... hri V.V. Hariharan, JCDR, for the Respondent. [Order per : P.G. Chacko, Member (J)]. After examining the records and hearing both sides, we note that the appellants have been directed to pay 8%/10% of the sale proceeds of waste and scrap like metal scrap, plastic scrap etc., which arose in the course of manufacture of power-driven pumps during the period of dispute (Sept. 05 to Dec. 06) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty. In this scenario, according to the Revenue, Rule 6(3)(b) of the Cenvat Credit Rules, 2004 came to be applicable. Hence the impugned demand. 2. After hearing both sides and considering their submissions, we find that the demand is, by and large, on the strength of certain observations contained in the conclusive part of the order passed by a larger Bench of this Tribunal in the case of Rallie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the observations made by the Tribunal s larger Bench in Rallies India case were only in the nature of obiter dicta. According to the learned counsel, even without these dicta, the order passed by the larger Bench was complete on the referred issue. The learned SDR has, on the other hand pointed out that the appellants did not reverse the Cenvat credit taken on common inputs used in the manufactur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s case that the waste and scrap which emerged during the course of manufacture of PD Pumps during the period of dispute were not to be reckoned as excisable final products. If that be so, the appellants had only one final product viz. the PD Pump. For the applicability of Rule 6(3) of the Cenvat Credit Rules, 2004, there should be at least two final products, one of which should be dutiable and th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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