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TMI Blog2014 (9) TMI 334X X X X Extracts X X X X X X X X Extracts X X X X ..... uty. According to the department, the capital goods were used in manufacturing Ammonia which in turn was utilised for manufacture of fertiliser which was an exempt item. According to the department therefore, the respondent was not entitled to claim Cenvat credit on such capital goods in terms of Cenvat Credit Rules, 2004. 2. The respondent's case however, all along has been that in the course of production of Ammonia, a by-product Carbon dioxide also comes into existence which the respondent sold in the open market before and even after installation of the capital goods in question. Rule 6(4) of the Cenvat Credit Rules, 2004, therefore, does not disentitle the respondent from claiming such credit. The Tribunal ruled in favour of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the Supreme Court. - An appeal shall lie to the Supreme Court from - (a) any judgment of the High Court delivered - (i) In an appeal made under section 35G; or (ii) On a reference made under section 35G by the Appellate Tribunal before the first day of July, 2003; (iii) On a reference made under section 35H. in any case which, on its own motion or on an oral application made by or on behalf of the party aggrieved, immediately after the passing of the judgment, the High Court certifies to be a fit one for appeal to the Supreme Court; or (b) any order passed before the establishment of the National Tax Tribunal by the Appellate Tribunal relating, among ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duct manufactured by the respondent which was used for manufacturing of fertilizer but a by-product carbon dioxide comes into existence which is sold in the market after paying duty. 7. Whatever be the validity of the rival contentions, in our opinion, the sole question involved is whether Cenvat credit was available in terms of Rule 6(4) of the Rules or not. This question has no relation to the rate of duty or the value of goods for the purpose of collecting duty. Though strongly canvassed before us we do not see how such a question can been seen to be one of classification. We are conscious that a question of classification of a product is also considered a part of the question relating to the rate of duty. Such not being the questi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt are questions that squarely fall within the meaning of the said expression. A dispute as to the classification of goods and as to whether or not they are covered by an exemption notification relates directly and proximately to the rate of duty applicable thereto for purposes of assessment. Whether the value of goods for purposes of assessment is required to be increased or decreased is a question that relates directly and proximately to the value of goods for purposes of assessment. The statutory definition of the said expression indicates that it has to be read to limit its application to eases where, for the purposes of assessment, questions arise directly and proximately as to the rate of duty or the value of the goods." 9. In t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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