Principal Commissioner of Central Goods and Service Tax (Earlier Known as Central Excise, Gurgaon-I), Gurgaon Versus M\/s Barmalt India Private Limited
Central Excise
2018 (1) TMI 490 – PUNJAB AND HARYANA HIGH COURT – 2018 (11) G. S. T. L. 302 (P & H)
PUNJAB AND HARYANA HIGH COURT – HC
Dated:- 19-12-2017
CEA No. 35 of 2017
Central Excise
MR. AJAY KUMAR MITTAL, J.
\nFor The Appellant-Revenue : Mr. Saurabh Goel, Senior Standing Counsel
\nAjay Kumar Mittal, J.
\n1. This appeal has been preferred by the appellant-revenue under Section 35G of the Central Excise Act,1944 (in short, “the Act”) against the impugned order dated 11.01.2017, Annexure A-4, passed by the Customs, Excise & Service Tax Appellate Tribunal, Chandigarh Bench (in short, “the Tribunal”) in Appeal No. E\/1506\/2011, claiming following substantial questions of law:-
\n (i) “Whether in the facts and circumstances of the case, the Tribunal has committed a grave error of law in allowing the appeal of the respon<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ure of Malt & Malt Extract, other products like Chhilka, Bhusa and Sprouts falling under CETH 2301 attracting nil duty are also produced. They also pointed out that the party manufactured and cleared Malt, Malt Extract, Chhilka, Bhusa, Dundali and Sprouts using enzymes formaldehyde, manufact caustic soda, flakes etc. on which Cenvat Credit has been availed by it. The respondent assessee cleared Malt & Malt Extract on payment of applicable duty and Chhilka, Bhusa, Dundali and Sprouts at nil rate of duty. The assessee produced and cleared dutiable as well as exempted products using inputs on which Cenvat Credit has been availed without maintaining separate accounts for receipt, consumption and inventory of input and\/or input service as prescribed under Rule 6(2) of Cenvat Credit Rules, 2004 (in short, “the Rules”). The assessee cleared exempted products valued at Rs. 2,32,09,621\/- at nil rate of duty during the period from February 2008 to September 2008 and failed to pay an amount equal<\/p>\n = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n e is engaged in the manufacturing of Malt and Malt extract. It is availing Cenvat Credit on inputs, capital goods and input services. During the course of manufacturing of said products, certain waste is generated that is called chhilka, dundli, bhushi and sprout which attract nil rate of duty. According to the appellant-revenue, as the assessee manufactures both dutiable as well as exempted final products, it is required to pay 10% of the value of exempted goods as per Rule 6(3) of the Rules. Accordingly, a show cause notice was issued to the assessee which was adjudicated by the appropriate authority and a demand of 10% of the value of the exempted goods was confirmed alongwith interest and equivalent penalty. The appeal filed by the assessee before the Commissioner (Appeals) was dismissed. However, the Tribunal relying upon the decisions of the Bombay High Court in Hindalco Industries Limited vs. Union of India, 2015(315) ELT 10 (Bom.) and Allahabad High Court in Balrampur Chini Mil<\/p>\n = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Principal Commissioner of Central Goods and Service Tax (Earlier Known as Central Excise, Gurgaon-I), Gurgaon Versus M\/s Barmalt India Private LimitedCentral Excise2018 (1) TMI 490 – PUNJAB AND HARYANA HIGH COURT – 2018 (11) G. S. T. L. 302 (P & H)PUNJAB AND HARYANA HIGH COURT – HCDated:- 19-12-2017CEA No. 35 of 2017 Central ExciseMR. … Continue reading “Principal Commissioner of Central Goods and Service Tax (Earlier Known as Central Excise, Gurgaon-I), Gurgaon Versus M\/s Barmalt India Private Limited”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-9798","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/9798","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=9798"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/9798\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=9798"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=9798"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=9798"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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