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TMI Blog2018 (9) TMI 490X X X X Extracts X X X X X X X X Extracts X X X X ..... t objection dated 30th September 2014, wherein it was observed that the appellant availed Cenvat credit on Sulphur during the period 2010 - 2011 to 2013-14. The Sulphur is used during the process of steeping of maize for further manufacture of maize discharge. In the said process of manufacture, certain items by way of bye-products like maize husk, maize gluten, maize germ also come out, on which no Central said duty is applicable. It appears to Revenue that the use of Sulphur as input is not exclusively for manufacture of dutiable excisable goods. Thus, the availment of Cenvat credit on sulphur is irregular. Accordingly, the appellant had to pay the proposed amount with interest. The appellant in their reply dated 26/09/2014 took categoric ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onsequently bagasse, dross and skimming of aluminium, zinc or other non-ferrous metals or any such bye-products 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. Accordingly, it is apparent that after the amendment in Rule 6, Revenue added Explanations and by its letter dated 01/08/2016 called for further information from the appellant and thereafter have issued the present show cause notice dated 07/12/2016 for the extended period November 2011 to March 2016. 6. The ld. Counsel appearing for the appellant states that the present show caus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d it has to be construed strictly. It does not mean any omission. The act must be deliberate. In taxation, it can have only one meaning that the correct information was not disclosed deliberately to escape from payment of duty. Where facts are known to both the parties the omission by one to do what he might have done and not that he must have done, does not render it suppression." 7. The ld. AR appearing for Revenue relies on the impugned order and also the invocation of extended period. He further states that the present show cause notice is from action taken by the Preventive Wing and as such, the earlier action taken by the Department by the Audit Wing has got no relevance and as such extended period is rightly invoked. 8. Having cons ..... X X X X Extracts X X X X X X X X Extracts X X X X
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