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TMI Blog2016 (8) TMI 783X X X X Extracts X X X X X X X X Extracts X X X X ..... mings, therefore, the provisions of Rule 3(5) of the Cenvat Credit Rules, 2004 are not applicable to the facts of this case as the respondent has not cleared Zinc Skimmings as such. Further, the Ld. Commissioner (A) in the impugned order has observed that the respondent has taken the cenvat credit only on the metallic part taken out from the Zinc Skimmings after process and no cenvat credit has be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inc Ash without payment of duty and investigation took place and it was observed that as during the course of processing of Zinc Skimmings, Zinc Ash has emerged and the said activity does not amount to manufacturer. In such situation, the respondent is required to reverse the cenvat credit attributable Zinc Ash under Rule 3(5) of the Cenvat Credit Rules, 2004. In this set of facts, a show cause n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at Credit Rules, 2004 are attracted. Therefore, the respondent is required to reverse the Cenvat Credit attributed to Zinc Ash. Therefore, he prayed that impugned order is to be set aside. 4. On the other hand, the Ld. Counsel appearing on behalf of the respondent supported the impugned order. 5. Heard the parties and considered the submissions. 6. On careful consideration of the submi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ese circumstances, there is no case of the revenue to attract Rule 3(5) of the Cenvat Credit Rules, 2004. Therefore, I do agree with the observations made by the Ld. Commissioner (A) and hold that in the facts and circumstances of the case, the provisions of Rule 3(5) of the Cenvat Credit Rules, 2004 are not applicable. Therefore, I do not find any infirmity in the impugned order. The same is uphe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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