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TMI Blog2017 (8) TMI 397X X X X Extracts X X X X X X X X Extracts X X X X ..... - with regard to D.O. Desilete, the amount in question has already been reversed from the Cenvat Account and appropriate interest amount has also been paid by the appellant, I am of the opinion that the restrictions contained in Rule 6 ibid for payment of amount on the exempted goods will not be applicable in this case. Non-filing of application within the stipulated time limit of 6 months is a procedural lapse and the same cannot be strictly applied to deny the benefit available under the statute. Appeal allowed - decided in favor of appellant. - E/56968/2013-EX[SM] - A/55551-55552/2017-SM[BR] - Dated:- 27-4-2017 - Mr. S.K. Mohanty, Member (Judicial) Mr. Rajesh Rawal, Advocate for the Appellant Mr. R.K. Mishra, AR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeal, the ld. Commissioner (Appeals) vide the impugned order dated 23.01.2013 has upheld the adjudged demand. Further, the jurisdictional Commissioner of Central Excise, Indore vide order dated 19.09.2011 has rejected the application dated 19.07.2011 of the appellant. Hence, the present Appeals No.E/56968/2013 and E/2926/2011-EX[SM] were filed by the appellant before this Tribunal. 2. The ld. Advocate for the appellant has filed the written note of submissions, explaining inter alia, the generation of by products within the factory, which are extracted herein below:- (i) Soya Sludge By crushing soya seeds, crude soya bean oil is extracted and this crude soya bean oil is stored in tanks. After sometimes, its impurities and he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the Final Order No.55562-55563/2016 passed by this Tribunal in the case of Ruchi Soya Industries Ltd. With regard to Acid Oil, the ld. Advocate has relied on the decision of this Tribunal in the case of CCE, Rajkot Vs. Morvi Vegetable Products Ltd. 2010 (278) ELT 515 (Tri.-Admd.) to state that Acid Oil is not covered by the provisions of Rule 6 ibid, and therefore, there is no requirement of reversal of amount in respect of the value on such product. 2.2 The ld. Advocate also submitted that in respect of Cenvat Credit on inputs availed during the period 01.03.2003 to 31.03.2004 for manufacture of both exempted and dutiable goods, the appellant had reversed the entire amount of ₹ 7,52,963/- alongwith interest. He further sub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to 8% / 10% of sale price of the said goods will not be applicable in the facts and circumstances of the case. With regard to Acid Oil, I find that this Tribunal in the case of Morvi Vegetable Products Ltd. (supra) has held that Acid Oil is not covered by the provisions of Rule 6 ibid, and thus, there is no need to reverse 8% / 10% of the value of such Acid Oil. Further, on perusal of the appeal records, I find that the submissions of the appellant regarding reversal of Cenvat Credit alongwith interest in respect of the by-product, namely, D.O. Desilete has not been disputed by the Department. Thus, in view of the fact that the amount in question has already been reversed from the Cenvat Account and appropriate interest amount has also ..... X X X X Extracts X X X X X X X X Extracts X X X X
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