2018 (2) TMI 1234

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..... and firewood arise during the course of cutting of timber logs, cannot be subjected to Rule 6(3) of CCR 2004 - Reliance placed in the case of C.C.E. Vs. Anil Products [2013 (10) TMI 798 - GUJARAT HIGH COURT] - Appeal dismissed - decided against Revenue.
Dr. D.M. Misra, Member (Judicial) Present Shri L. Patra, A.R. - for the Revenue None - for the Assessee ORDER Per: Dr. D.M. Misra Heard b .....

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..... or ₹ 10,78,268/- which on adjudication was confirmed with interest and penalty. Aggrieved by the said order they filed Appeal before the ld. Commissioner (Appeals). The ld. Commissioner (Appeals) set aside the demand on by-product except wooden roller considering that the same cannot be considered as by-product or waste. 3. Ld. A.R. for the Revenue has submitted that the exempted product na .....

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..... dered by the judgment of the Hon'ble Gujarat High Court in the case of C.C.E. Vs. Anil Products - 2017 (346) ELT 573 (Guj.) and Hon'ble Supreme Court in the case of UOI Vs. Hindustan Zinc Ltd. - 2014 (309) ELT 321 (SC). Therefore, the waste/by-product namely, wooden roller, wooden baton and firewood arise during the course of cutting of timber logs, cannot be subjected to Rule 6(3) of Cenvat Credi .....

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