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2024 (5) TMI 459 - CESTAT AHMEDABADReversal of CENVAT Credit - by-product, namely, Ammonium Sulphate arising during the course of manufacture of final product, namely, Potassium Cyanides, Sodium Cyanides - Rule 6(3) of Cenvat Credit Rules - HELD THAT:- On the very same issue in the appellant’s own case [2024 (4) TMI 323 - CESTAT AHMEDABAD], it has been decided that the Ammonium Sulphate being a by-product arising out of manufacture of final product namely, Potassium Cyanide and Sodium Cyanide, the same will not be liable for payment of an amount in terms of Rule 6(3) of Cenvat Credit Rules, 2004. In the present case also the impugned orders are not sustainable - The appeals are allowed.
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