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TMI Blog2015 (4) TMI 896X X X X Extracts X X X X X X X X Extracts X X X X ..... ing cocoa shells it is arisen unavoidably during the process of manufacturing cocoa butter and cocoa powder. Therefore the cocoa shells is nothing but by-product or waste. This shows that Rule 6(2) of CENVAT Credit Rule and payment of 10% provided therein is not applicable. This issue is squarely covered by the Hon'ble Supreme Court judgement in the case of Rallis India (2008 (12) TMI 46 - HIGH CO ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fact of the case is that M/s Cadbury India Ltd. (hereinafter referred to as the appellant') used cocoa beans as inputs in the manufacturing of Chocolate. The process required first to crush cocoa beans and while crushing cocoa beans, shell got separated and then cocoa butter and power is obtained. The appellants sell these cocoa-shells' in open market without payment of duty availing ben ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal No. 105/2010-11/DC/W.I/M.III dated 22.12.2010. The appellant filed an appeal before the Commissioner (Appeals) which was rejected, hence the appellant is before me. 3. Shri M.P. Baxi, learned Counsel for the appellant submits that the demand of 10% of value of exempted goods i.e. shells was confirmed under Rule 6(2) of the Cenvat Credit Rules, 2004. On the ground that the shells is cleared ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd Shri Rakesh Goyal, learned A.R. appearing on behalf of the Revenue, reiterates the findings of the impugned order. 5. I have carefully considered the submissions made by both the sides. From the facts of the case, it is undisputed that cocoa shells arise during the manufacturing process of cocoa butter and cocoa powder. The appellant is not manufacturing cocoa shells it is arisen unavoidably ..... X X X X Extracts X X X X X X X X Extracts X X X X
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