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TMI Blog2019 (8) TMI 1844X X X X Extracts X X X X X X X X Extracts X X X X ..... thorised Representative for the Respondent JUDGEMENT PER: ARCHANA WADHWA The appellant has made a request to decide the matter in the light of decision of the Tribunal in the appellant's own sister concern involving an identical issue. Accordingly, I have heard learned A.R. appearing for the Revenue and have gone through the impugned order. 2. As per facts on record, the appellant is engaged i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the zinc scrap. 4. I find that the issue stands decided by the earlier decision of the Tribunal. Particular reference can be made to the Tribunal decision in the case of M/s APL Apollo Tubes Ltd. Final Order No.40925/2019 dated 12/07/2019 vide which an identical situation was considered by the Tribunal and the dispute was resolved in favour of the assessee. For better appreciation the relevan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re cannot be considered as goods manufactured by the appellants. Thus, when the zinc scrap which is a waste arising out of process of manufacture of finished goods, is not goods manufactured by the appellant, the same cannot be considered as exempted goods manufactured by them. The Tribunal in the case of M/s. Bajaj Hindustan Sugar Ltd. vide Final Order stated supra had occasion to consider the ve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed Departmental Representative on behalf of the Revenue. The respondents were manufacturers of sugar and molasses. They were removing Bagasse and Press Mud. The period covered is from 1st March 2015 to 31st March 2016. In view of the amendment in explanation under sub-rule (1) of Rule 6 of Cenvat Credit Rules, 2004 w.e.f. 01.03.2015 there was an obligation on the part of the manufacturer to pay am ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... present case I uphold the impugned order and reject the appeal filed by Revenue." Similar decision has been taken in the other final orders relied upon by the Ld. counsel for the appellant. Respectfully following the decision of the Division Bench of the Tribunal, I am of the view that that the demand cannot sustain. The impugned orders are set aside. Appeal is allowed with consequential relief ..... X X X X Extracts X X X X X X X X Extracts X X X X
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