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TMI Blog2016 (6) TMI 871X X X X Extracts X X X X X X X X Extracts X X X X ..... ines (Coke dust) gets generated which are cleared from the factory without payment of excise duty following exemption notification no. 4/2006-CE dated 01.03.2006. Held that:- though coke fines arise during the course of manufacture of the final products and are exempted, this cannot be considered as an exempted final product but are having the colour of process waste. In the light of the discussions above, when inputs are contained in waste it will not attract the mischief of Rule 6(3)(b) of Cenvat Credit and there will be no requirement of paying 10% / 5% of the value of the exempted product. - Decided in favor of assessee. - Appeal No. E/1248/2011-EX(DB) - FINAL ORDER NO. 52094/2016-EX(DB) - Dated:- 8-6-2016 - MS. ARCHANA WADHWA, ME ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5% of the value of exempted goods (coke fines) under Rule 6(3)(b) of the Cenvat Credit Rules 2004. 4. The appellant has challenged the impugned order of the Commissioner mainly on the ground that coke fines are not their final product, but a by-product which is a process waste coming into existence in the course of manufacture of their final product they are not required to pay 10% of the value of the exempted products under Rule 6(3)(b), a part of the input is contained in any waste, refuse or byproduct rising during the course of manufacture of final product. The erstwhile rule 57D has provided for this. CBEC issued Circular dated 03.04.2010 reiterating the same view. In para 5 of this circular it has been clarified as follows: S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d products arising in the course of manufacture of finished products. A similar issue was examined by this Tribunal s Larger Bench in the case of Rallies India Ltd. Vs. CCE Salem-2007 (208) ELT 25 (Tri-LB) in which it was held: we are of the view that as long as two final products emerging out of use of common inputs are excisable and one of them is exempted, the provisions of Rule 57CC will apply. 8. However when this order was challenged before the Honble High Court of Bombay the decisions was reversed. Finally, when the matter reached the Honble Supreme Court the Apex Court has affirmed the decision of the Honble High Court and has held in the case of Hindustan Zinc Ltd. (Supra) as follows: Furthermore, the provisions ..... X X X X Extracts X X X X X X X X Extracts X X X X
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