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2007 (10) TMI 214 - CESTAT, NEW DELHIMfg. of sulphuric acid & fertilizers - cleared Sulphuric Acid partly on payment of duty & consumed captively - No duty was paid on captive consumption- alleged that the appellants used duty paid inputs Vandadium Pantaoxide on the exempted final product (Sulphuric Acid) - appellants reversed the credit of duty on inputs utilized in mfg. of exempted final product therefore, demand u/r 6(3)(b) is not sustainable since there is no relevancy that appellants didn’t maintain sufficient inventories
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