2014 (6) TMI 647

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..... pen market without payment of duty. The case of the Revenue is that the Cenvat credit is availed on the common inputs and cocoa shells are cleared without payment, therefore applicants are liable to pay 5% of the value of exempted cocoa shells cleared without payment of duty under Rule 6(2) of Cenvat Credit Rules, 2004. cocoa shell is a waste, hence prima facie, the applicants have a strong case. .....

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..... t of duty. The case of the Revenue is that the Cenvat credit is availed on the common inputs and cocoa shells are cleared without payment, therefore applicants are liable to pay 5% of the value of exempted cocoa shells cleared without payment of duty under Rule 6(2) of Cenvat Credit Rules, 2004. 4. We find that the cocoa shell is a waste, hence prima facie, the applicants have a strong case. He .....

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