(Per : HONOURABLE MR.JUSTICE V. M. SAHAI)
1. We have heard Mr.Y.N.Ravani, learned counsel appearing for the Central Excise and Customs Department.
2. We formulate the substantial questions of law as under:
1. Whether in the facts and circumstances of the case, was the Tribunal right in law in holding that provisions of rule 6 of the Cenvat Credit Rules, 2002/204 are not attracted in respect of Cenvat credit availed on inputs viz. Caustic Soda, Phosphoric Acid and Hydrogen Gas,which were used in the manufacture of dutiable goods i.e Refined Oil and Vanaspati as well as exempted goods i.e. Acid Oil ?
HC-NIC Page 1 of 2 Created On Sat Apr 02 02:57:30 IST 2016 TAXAP/315/2012 2/2 ORDER
2. Whether in the facts and circumstances of the case, was the Tribunal right in law in holding that Soap Stock, which was generated during the course of manufacturing of Acid Oil, was "waste", particularly when such Soap Stock is used in the manufacture of Acid Oil ?
3. Whether or not the Tribunal erred in law in not considering the plea of the Department that the penalty imposed under section 11AC of the Central Excise Act, 1994 cannot be reduced ?
3. Issue notice to the respondent. Paper book be filed within three months.
(V.M.SAHAI,J) (N.V.ANJARIA,J) ***vcdarji HC-NIC Page 2 of 2 Created On Sat Apr 02 02:57:30 IST 2016