2011 (11) TMI 567

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..... e appellant inasmuch as it is not practicable to have separate storage of zinc dross imported and zinc dross manufactured. Rule 6 of Cenvat Credit Rules itself envisages separate account only. When they are able to show import of quantity of zinc dross more than the quantity cleared, I do not prima facie see any reason to ask for 10% of the value of the goods as per Rule 6. Therefore, I waive requ .....

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..... ause there was no excise duty on zinc dross. 2. The argument of the learned Advocate for the appellants is that in the very same month, they had imported 25.56 MTs of zinc dross on which countervailing duty was not required to be paid. When these raw material was cleared as such, there was no requirement for paying any amount under Rule 6(2) of Cenvat Credit Rules. 3. The authorized representa .....

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