2024-VIL-827-CESTAT-AHM-CE
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CENTRAL EXCISE CESTAT Cases

Central Excise – Rule 6(3)(i) of Cenvat Credit Rules, 2004 – Manufacture of goods – Availment of credit in respect of inputs – Admissibility – Appellant is engaged in manufacture of final products such as Copper Cathode, Continuous Cast Copper Rods etc. and was availing facility of Cenvat credit in respect of inputs, capital goods and input services in terms of the Rules – Department viewed that certain inputs as well as input services have been used for exempted final products and therefore, Cenvat credit taken by Appellant should have been reversed as per provisions of Rule 6(3)(i) of the Rules – After due process of law, Commissioner confirmed demand of credit – Whether demand of Cenvat credit pertaining to use of sulphuric acid/phosphoric acid for manufacturing Di-Ammonium Phosphate (DAP) is sustainable – HELD – Common point in all show cause notices is that Appellant have availed Cenvat credit on inputs which have been used in manufacture of exempted sulphuric acid and DAP as well as dutiable copper products – It is an accepted fact that sulphuric acid is unintended product which emerges during process of copper concentrate while manufacturing various types of copper products – As per settled decisions, disputed goods which are not consciously manufactured by Appellant and which emerged unavoidably in process of manufacture of other goods cannot be considered as goods manufactured by Appellant – Sulphuric acid which is an unintended by-product has been used by Appellant for manufacture of phosphoric acid and same has further found use in manufacturing of DAP which is chargeable to 1% rate of Central Excise duty as provided in Notification No.12/2012-CE – Production of Sulphuric Acid cannot be held to be manufacture of exempted goods – Demand of Cenvat credit pertaining to use of sulphuric acid/phosphoric acid for manufacturing DAP is not sustainable – Appeals allowed
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