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2016 (9) TMI 1098 - AT - Central ExciseWhether Appellant is required to discharge an amount under Rule 6(3)(1)(b) of the Cenvat Credit Rules, 2004 with respect to value at Spent Sulphuric Acid supplied by the Appellant under Notification No.6/2006-CE dated 01.03.2006 at NIL rate of duty - Held that:- by respectfully following the ratio of various case laws relied upon by the appellant that the CENVAT credit cannot be denied, nor the penalty can be imposed on the clearance of Spent Sulphuric Acid , as it is not a final product, which is manufactured along with Acid Slurry , attracting duty at 8% under Rule 57CC of the Central Excise Rules, 1944. Rule 57CC of the erstwhile Central Excise Rules, 1944 is comparable to Rule 6(3)(1) of the Cenvat Credit Rules, 2004. - Decided in favour of appellant
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