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2023 (9) TMI 1188 - AT - Central ExciseReversal of proportionate Cenvat credit - inputs used and attributed to Sulphuric Acid cleared under exemption Notification No. 4/2006-CE dated 01.03.2006 (Sr. No. 32) on nil rate of duty - HELD THAT:- As per the definition of exempted goods in Rule 2(D)(d)of Cenvat Credit Rules, 2004, the exempted goods is not only the exempted by notification but also the goods bear a ‘nil’ rate of duty also. Therefore, in our prima facie view the Rule 6(3) is applicable, even in a case of kind of this case. However, in one of the judgments in the case of DHARAMSI MORARJI CHEMICAL CO. LTD. VERSUS COMMR. OF C. EX., RAIGAD [2010 (3) TMI 561 - CESTAT MUMBAI] the revenue’s appeal is pending before the Hon’ble Supreme Court. Therefore, it will be in the interest of justice that this matter maybe finally decided only after the Hon’ble Apex Court delivers its judgment in Dharamsi Morarji chemical Co. Ltd. Accordingly, the impugned order set aside and the matter remanded to the Adjudicating Authority for passing a fresh order after the decision of the Hon’ble Supreme Court in the case Dharamsi Morarji chemical Co. Ltd. Appeal is disposed of by way of remand to the Adjudicating Authority.
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