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TMI Blog2018 (2) TMI 1303X X X X Extracts X X X X X X X X Extracts X X X X ..... and Lead, is a technical necessity and no input service has been used exclusively or commonly in such process. This much is very clear from the verification report. Appeal allowed - decided in favor of appellant. - Excise Appeals No.50357-50362/2017 & E/50366/2017(DB) - A/58721-58727/2017-EX[DB] - Dated:- 29-12-2017 - Mr. (Dr.) Satish Chandra, President And Mr. B. Ravichandran, Member (Technical) Rep. by Shri Amit Jain/Ms. Sukriti Das, Advocate for the appellant. Rep. by Shri M.R. Sharma, AR for the respondent. ORDER Per: B. Ravichandran The present appeals are filed against the impugned order dated 21.11.2016 passed by the Commissioner of Central Excise, Udaipur. The appellants are engaged in the manuf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al record. 5. The only dispute in the present appeal is with reference to application of Rule 6 (3) of Cenvat Credit Rules, 2002 to Sulphuric Acid, a by-product, emerged during the course of manufacture of dutiable Zinc and Lead by the appellant. We note that identical set of facts were examined by the Hon ble Supreme Court in the appellant s own case with reference to erstwhile Rule 57CC of Central Excise Rules, 1944. The Hon ble Supreme Court held that the entire quantity of Zinc Ore Concentrate had indeed been used in the production of Zinc and Lead and no part can be traced to the production of Sulphuric Acid. It is not possible for the appellant to maintain any separate account for such process. The Apex Court held that the provisio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n with generation of sulphuric acid out of sulphur dioxide gas. It was also reported that no input service is being used directly in any such process. As already noted that generation of sulphur dioxide gas, during the course of manufacture of Zinc and Lead, is a technical necessity and no input service has been used exclusively or commonly in such process. This much is very clear from the verification report. In the face of such factual details, we find that the attempt by the Original Authority to distinguish the decision of the Apex Court to arrive at a different finding is not legally sustainable. Accordingly, the impugned order is set aside. The appeals are allowed. [Order dictated pronounced in open court] - - TaxTMI - TMI ..... X X X X Extracts X X X X X X X X Extracts X X X X
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