9911796707
TMI Blog2018 (11) TMI 1204X X X X Extracts X X X X X X X X Extracts X X X X ..... prior to 1/3/2015. As such his findings on the Explanation 1 introduced with effect from 1/3/2015 are not available - we set aside a part of the impugned order, for the period post 1/3/2015 and remand the matter back to Commissioner to consider the Explanation 1 to sub Rule 1 of Rule 6 and give his findings on the same. Appeal allowed by way of remand. - Appeal No. E/51857/2018-DB with E/cro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roduct, various waste/by products arise in the nature of husk, dry husk, gluten, oil and oil cakes etc. In as much as, such by-products/waste materials are exempted from payment of duties, Revenue entertained a view that the appellant is required to pay 6 per cent of the value of the said goods, in terms of the provisions of Rule 6 (3) of Cenvat Credit Rules. Accordingly the demands were raised ag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 15, Explanation 1 was added to sub Rule 1 of Rule 6 of Cenvat Credit Rules laying down that the exempted goods shall include non-excisable goods cleared for consideration from the factory. As such it is submitted before us that a part of the demand is post 1/3/2015, and therefore, the dropping of demand for the said period was not justified. 5. From the impugned order, we note that the Adjudica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e is in respect of goods which are excisable and further exempted. 6. After carefully consideration of the submissions made from both the sides we know that admittedly, the Adjudicating Authority has dropped the demand by treating the entire period being prior to 1/3/2015. As such his findings on the Explanation 1 introduced with effect from 1/3/2015 are not available. As such we set aside a pa ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
