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TMI Blog2017 (11) TMI 334X X X X Extracts X X X X X X X X Extracts X X X X ..... 4 is not applicable, in the light of the Hon’ble Apex Court judgement in the case of Hindustan Zinc Ltd. [2014 (5) TMI 253 - SUPREME COURT], where it was held that Payment of 8%/separate accounts not applicable for by-products - appeal dismissed - decided against Revenue. - E/984/07 - A/89722/17/EB - Dated:- 26-9-2017 - Mr. Ramesh Nair, Member (Judicial) And Mr. Raju, Member (Technical) Sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t in identical issue in the appellant s own case against order-in-appeal No.AT/207/RGD/2006 dated 31/03/2006, the revenue has filed appeal before this Tribunal. However, the said appeal has already been disposed off vide order No.A/86051-86052/17/EB dated 23/02/2017 whereby the Revenue s appeal was dismissed relying on the Hon ble Supreme Court judgement in the case of Hindustan Zinc Ltd. - 2014 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (BFG) is generated. Part of the Blast Furnace Gas is supplied to M/s Indorama Cement Ltd. without payment of duty by claiming exemption under Notification No.76/86 dated 10.2.1986 as amended. At the material time, the appellants were also availing CENVAT Credit and, therefore, since the said gas was cleared without payment of duty, an amount equal to 8% of the total price of the BFG recovered fro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spectfully following the earlier decision of the Tribunal and the ratio of the decision of Hon'ble Apex Court in the case of Hindustan Zinc Ltd. (supra), the appeal of the Revenue is dismissed. Cross-objection is also disposed of. 5. In view of the above order, the issue stands settled. Accordingly, the impugned order is upheld and the appeal is dismissed. (Pronounced in Court on 26 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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