2014 (10) TMI 271

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..... ld that:- Inasmuch as the said Zinc dross, so imported by them was found to be of low quality and not fit for use, the same were removed/sold by them, as such, without payment of duty, in the month of March, 2008 itself. Inasmuch as no CVD was paid on the said imported material, they never availed any credit and as such, were not required to reverse any credit at the time of clearance of the same .....

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..... dross and manufactured zinc ingot and they also manufactured zinc sulphur from the residue left after extracting metal. In the process of manufacture of zinc ingots, some zinc dross is also generated. During March, 2008, they had cleared 25 MT of Zinc dross. Revenue is of the opinion that the appellants should have paid 10% of the value of zinc dross under Rule 6(4) of Cenvat Credit Rules, 2004 be .....

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..... 002, dated 13-3-2008, vide which Zinc dross to the time of 25.520 MTs. was imported. Inasmuch as the said Zinc dross, so imported by them was found to be of low quality and not fit for use, the same were removed/sold by them, as such, without payment of duty, in the month of March, 2008 itself. Inasmuch as no CVD was paid on the said imported material, they never availed any credit and as such, we .....

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