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TMI Blog2011 (4) TMI 796X X X X Extracts X X X X X X X X Extracts X X X X ..... sions of Rule 6(3)(b) of CENVAT Credit Rules, 2004 - Waste/byproduct - Held that:- As per RALLIS INDIA LTD. Versus UNION OF INDIA [2008 (12) TMI 46 - HIGH COURT BOMBAY] it is held that where common inputs are used in the manufacture of dutiable and exempted product, liability to pay amount under erstwhile Rule 57CC of Central Excise Rules, 1944 arises only for product and not for waste/byproduct. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /Anhydrous Dextrose/Liquid Glucose, Sorbitol solution and plain and Modified starch. The said products are dutiable and the appellant was availing the benefit of CENVAT Credit of duty paid on the input used in the manufacture of said product, in terms of provisions of CENVAT Credit Rules, 2004. 3. During the course of manufacture of above product, 2 by-products viz. Redugent (Hydrol) and Corn Ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ugned before us. 5. It is seen that the lower authorities have primarily rejected the appellant s contention that inasmuch as the said Redugent (Hydrol) and Corn Extractives (Corn Steep Liquor) are byproducts/waste, the provisions of Rule 6 would not apply. The said contention of the appellant stand rejected by the lower authorities, on the ground that the issue is no more res-integra and stand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sion of the Mumbai High Court that where common inputs are used in the manufacture of dutiable and exempted product, liability to pay amount under erstwhile Rule 57CC of Central Excise Rules, 1944 arises only for product and not for waste/byproduct. We find from the impugned order that the exempted products are admittedly in the nature of byproduct/ waste/residue arising during the course of manuf ..... X X X X Extracts X X X X X X X X Extracts X X X X
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