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2013 (11) TMI 1135 - AT - Central ExciseWaiver of Pre-deposit - Payment of 8% or 10% on the price of Spent Sulphuric Acid – Goods cleared without payment of duty – Exemption under Notification No. 6/2002 – Held that:- Following Commr. of Central Excise, Ahmedabad-III Vs. Nirma Ltd. 2012 (10) TMI 138 - GUJARAT HIGH COURT ] - in case of exempted by-product emerging during the process of manufacture, the provisions of Rule 6 of Cenvat credit Rules are not attracted - The applicants are able to make out a prima facie case for total waiver of pre deposit of the dues till the disposal – Stay granted.
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