2017 (4) TMI 597

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..... d that: - calcined lime is generated unavoidably during the course of manufacture of lime - Rule 6(3) is not applicable in case of calcined lime which is by product in the present case - credit allowed. - E/381/06-MUM And E/CO/229/06 - A/86377-86378/17/SMB - Dated:- 3-3-2017 - Mr. Ramesh Nair, Member (Judicial) Shri. Sanjay Hasija, Superintendent (A.R.) for the Appellants Shri. Roshil .....

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..... nt reiterating the grounds of appeal submits that calcined lime is manufactured goods therefore Rule 6(3) CCR, 2004 IS applicable. Accordingly, the Cenvat credit attributed to the above dutiable goods i.e calcined lime is not admissible to the respondent. He also placed reliance on the following judgments: (a) Hindustan Construction Co. Ltd Vs. Collr. of Ex. Chandigarh[1997(89) ELT 123(Tri.)] .....

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..... 14(303)ELT 321 (S.C.)] (b) CCE, CSt. Raigad Vs. M/s. Ispat Metallics(lndia) Ltd[Final Order No.A/719-720/15/EB dated 4-3-2015] 4. I have carefully considered the submissions made by both sides and perused the record. 5. I find that calcined lime is generated unavoidably during the course of manufacture of lime therefore as per the nature of the product generated during the manufacture .....

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