(Per : HONOURABLE MR.JUSTICE V. M. SAHAI) 1.0 We have heard Mr. Y. N. Ravani, learned counsel for the Central Excise and Customs in this tax appeal.
2.0 Admit.
3.0 We formulate the following substantial questions of law.
"[A] 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/ 2004 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?
[B] Whether in the facts and circumstances of the case, was the Tribunal right in law in holding that Soap Stock, HC-NIC Page 1 of 2 Created On Sat Apr 02 02:57:23 IST 2016 TAXAP/314/2012 2/2 ORDER which was generated during the course of manufacturing of Refined Oil and Vanaspati and further used for the manufacturing of Acid Oil, was "waste", particularly when such Soap Stock is used in the manufacture of Acid Oil?"
4.0 Issue Notice to the respondent. Paperbook be ready within three months.
[V. M. SAHAI, J.] [N. V. ANJARIA, J.] Amit HC-NIC Page 2 of 2 Created On Sat Apr 02 02:57:23 IST 2016