2017 (1) TMI 1516

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..... Tribunal relying upon the decisions of the Bombay High Court in Hindalco Industries Limited vs. Union of India, [2014 (12) TMI 657 - BOMBAY HIGH COURT] held that for the by-products i.e. chhilka, dhundli, bhushi and sprout emerging during the manufacturing of malt and malt extract, the assessee is not liable to pay 10% of the value of the said goods - appeal allowed - decided in favor of Revenue. .....

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..... . Therefore, they are required to pay 10% of the value of exempted goods as per Rules 6(3) of the Cenvat Credit Rules, 2004. In these set of facts, a show cause notice was adjudicated to the appellant, demand of 10% of the value of the exempted goods was confirmed along with interest and equivalent penalty was also imposed on the appellant. Aggrieved from the said order, appellant is before us. 3 .....

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..... 'ble High Court of Bombay as well as the Hon'ble High Court of Allahabad in the case Hindalco Industries limited Vs. Union of India (supra) and Balrampur Chini Mills Ltd. Vs. Union of India (supra) respectively. Therefore, we hold that the chhilka, dundli, bhushi and sprout emerging during the manufacturing of Malt & Malt extract. Therefore, appellant is not liable to pay 10% of the value of the s .....

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