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2021 (11) TMI 656 - AT - Central ExciseDemand of duty on Sulphur purchased - N/N. 12/2012-CE dated 17 March 2012 - use of Sulphur for manufacture of Sulphuric Acid/Oleum which in turn is used in the Urea Plant for manufacture of Molten Urea - Revenue’s objection is that the some quantity of Molten Urea is used as input for the manufacture of Malamine and therefore, the appellants are not entitled to benefit of notification - HELD THAT:- The issue involved is identical to the issue decided in the appellant’s own case GUJARAT STATE FERTILIZERS AND CHEMICALS LIMITED VERSUS COMMISSIONER OF CENTRAL EXCISE & ST, VADODARA [2020 (2) TMI 1253 - CESTAT AHMEDABAD] where it was held that There are no merit in the Revenue’s arguments that benefit of Notification No. 12/2012-CE dated 17 March 2012 can be denied on the ground that during manufacture of Phosphoric Acid which in turn used in the manufacture of fertilizer and Phospho-gypsum is manufactured. Appeal allowed on the terms of aforesaid decision.
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