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TMI Blog2018 (9) TMI 449X X X X Extracts X X X X X X X X Extracts X X X X ..... have not paid 5% or 6% of the value of the exempted goods (i.e. Slag of HCFC) as the case may be, (at the rate of 6% w.e.f 18.05.2012) removed for sale as under:- SI No. Appeal No. Period Demand 01. E/75483/2018 July 2012 toMarch 2013 4,49,624/- 02. E/75487/2018 November 2011 to June 2012 5,24,302/- 3. E/75301/2016 July 2010 to October 2011 12,04,092/- Show Cause Notices were issued alleging removal of Slag without payment of Central Excise Duty. 2. The Adjudicating Authority ordered for recovery along with interest and also imposed penalty of equal amount. 3. On appeal, the Ld. Commissioner (Appeals) set aside the Adjudication Orders and allowed the appeals. Being aggrieved by the impugned order, Department has f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5/2015- CX. 1 Government of India Ministry of Finance (Department of Revenue) Central Board of Excise & Customs, New Delhi Excisability of bagasse and similar other by-products or wastes arising during the course of manufacture of an excisable product has been an issue under dispute. Following circulars/instruction have been issued from time to time on the subject :- (a) Circular No. 904/24/2009-CX, dated 28-10-2009 [2009 (243) E.L.T. (T9)], (b) Circular No. 941/02/2011-CX, dated 14-2-2011 [2011 (264) E.L.T. (T21)], (c) Instruction F. No. 17/02/2009-CX (Pt.), dated 12-11-2014 [2014 (309) E.L.T. (T16)]. 2. The issue came before the Hon'ble Supreme Court in a case of M/s. Union of India and Ors. v. M/s. DSCL Sugar Ltd. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is rule, shall be the invoice value and where such invoice value is not available, such value shall be determined by using reasonable means consistent with the principles of valuation contained in the Excise Act and the rules made thereunder." 4.2 Consequently, Bagasse, Dross and Skimmings of non-ferrous metals or any such by-product or waste, which are non-excisable goods and are cleared for a consideration from the factory need to be treated like exempted goods for the purpose of reversal of credit of input and input services, in terms of rule 6 of the CENVAT Credit Rules, 2004. 5. Difficulty experienced, if any, in implementing the circular should be brought to the notice of the Board. Hindi version would follow. The above circular ..... X X X X Extracts X X X X X X X X Extracts X X X X
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