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2014 (1) TMI 1832 - AT - Central ExciseApplicability of Rule 6(3) of CENVAT Credit Rules - Sulphuric Acid has been cleared by the appellant to the fertilizer manufacturers which is exempt - only ground in appeal is that exempted goods include goods attracting ‘nil’ rate of duty and the Notification No.4/2006 specifies ‘nil’ rate in respect of Sulphuric Acid cleared to fertilizer manufacturers. Held that: - the issue is squarely covered by the decision of the Tribunal in the case of Dharamsi Morarji Chemical Co. Ltd. Vs. CCE, Raigad [2010 (3) TMI 561 - CESTAT MUMBAI] wherein it was held that in respect of Sulphuric Acid cleared to fertilizer manufacturer under the same Notification and under the same conditions, assessee need not have to maintain separate accounts and has not to pay amount specified under Rule 6(3) of CENVAT Credit Rules - appeal dismissed - decided against Revenue.
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