ANIL BIOPLUS LIMITED Vs. C.C.E.

JUDGEMENT

(1.) APPEALS No. E/10833/2013 and 10834/2013 have been filed by the appellant against different OIAs passed by the first appellate authority. When this case was called out for hearing Sh. Devan Parikh, Sr. Advocate appearing on behalf of the appellant submitted that another appeal No. E/10832/2013 on the same issue is pending, which is not listed. Bench called for the file of appeal No. E/10832/2013 and is being taken up for disposal as issue involved in all the three appeals is same.

(2.) Learned Advocate appearing on behalf of the appellant argued that the issue involved in these appeals is whether appellant is required to pay amounts at a particular rate on the value of exempted goods (Bio Feed) cleared by the appellants under provisions of Rule 6 of the Cenvat Credit Rules, 2004. It was his case that the duty paid inputs are used in the manufacture of Calcium Gluconate, Enzymes, Flavours etc. That certain by product/waste, which are generated during the manufacturing of these products, are used for making certain by products including Bio Feed. It was his case that no duty paid inputs are directly used in the manufacture of Bio Feed and accordingly no amount is required to be paid under Rule 6 of the Cenvat Credit Rules. He relied upon order dated 09.01.2013 passed by Gujarat High Court in the case of Commissioner of Central Excise & Customs, vs. Anil Products Ltd., wherein Gujarat High Court held that no amount under Rule 6 is required to be paid for generation of exempted BIO Feed. He also relied upon the case law of Union of India vs. Hindustan Zinc Ltd. [ : 2014 (303) E.L.T. 321 (S.C.) and Bombay High Court Judgment in the case of Hindalco Industries Ltd. vs. Union of India [ : 2015 (315) E.L.T. 10 (Bom.)].

(3.) SHRI Govind Jha (AR) appearing on behalf of the Revenue argued that appellant did not maintain any separate accounts in respect of dutiable as well as exempted goods and was required to pay an amount at a rate of Rs. 5% on the value of exempted goods (i.e. Bio Feed).