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TMI Blog2017 (4) TMI 597X X X X Extracts X X X X X X X X Extracts X X X X ..... e for the Respondent Order The Respondent is engaged in the manufacture of lime out of lime stone. They availed Cenvat credit in respect of LDO used in generation of electricity as fuel. During the course of manufacture lime some by product i.e calcined lime is generated which is cleared without payment of duty. The case of the department is that calcined is also manufactured goods therefore Cen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Industries Collecotr of C. Ex. [1991 (53) ELT 457(Tri.)] 3. Shri. Roshil Nichani, Ld. Counsel for the Respondent submits that calcined lime is generated unavoidably during the course of manufacture of final product i.e. lime therefore calcined lime is nothing but waste or by product only. He submits that as per Rule 57D erstwhile Central Excise Rules 1944 and also para 5 of instruction manual, c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the credit on input used in the exempted goods is not applicable on by product as clarified by the Board in Board Circular dated 3-4-2000. This issue has come up in various cases. In case of Hindustan Zint Ltd(supra) it has been held that Rule 57 CC OR Rule 6(3) of Central Excise Rules, 2002 not applicable in case of by product/waste generated during the course of manufacture of final product and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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