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TMI Blog2011 (8) TMI 56X X X X Extracts X X X X X X X X Extracts X X X X ..... 2004 was reversed during the same month and further no Cenvat Credit on Hydrochloric acid was availed from 8/2004 to 12/2004 - Appeal is dismissed - CEA No. 20 of 2011 - - - Dated:- 8-8-2011 - MR. JUSTICE ADARSH KUMAR GOEL, MR. JUSTICE AJAY KUMAR MITTAL, JJ.. Mr. Gurpreet Singh, Standing Counsel for the appellant. AJAY KUMAR MITTAL, J. 1. Delay in refiling the appeal is condoned. 2. This appeal has been preferred by the revenue under Section 35G of the Central Excise Act, 1944 (in short the Act ) against the order dated 31.3.2010 passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi (hereinafter referred to as the Tribunal ) in appeal No. C/23/08, claiming the following substantial question o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecovery of an amount of Rs.4,19,791/- (equal to 10% of the total sale price of the exempted final product) along with interest and penalty. The Assistant Commissioner, Central Excise Division-II, Jalandhar vide order-in-original dated 18.4.2006 dropped the proceedings. The department accepted the part of the order relating to demand of Rs.8126/- pertaining to Spent Carbon and Spent Earth. Feeling aggrieved against remaining amount of Rs.4,11,665/-, the department filed an appeal before the Commissioner (Appeals) challenging the dropping of demand of Rs.4,11,665/- against the clearance of Gluten falling under Chapter sub-heading No.1104.00 who, vide order dated 4.10.2007 dismissed the appeal. On further appeal by the revenue, the Tribunal vi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Allied Products) 1008/2, Sawanpuri Jagadhri, Yamunanagar, I find that at the stage of Dissolving Process HCL is added but the Range Officer has already certified that during the period covered under the Show Cause Notice the Noticee has not taken Cenvat Credit on HCL. This fact has been further confirmed by the Audit Officers in their Audit Report. Hence, it cannot be said that Noticee has used cenvatted HCL for the manufacture of Gluten. From the Process Chart I further find that no other input was used in the manufacture of Gluten hence there is no liability of the Noticee to pay an amount equal to 10% of the price of the Gluten sold by them. Other inputs namely Enzymes, Filter Aids, Soda Ash and Activated Carbon were used in the manufact ..... X X X X Extracts X X X X X X X X Extracts X X X X
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