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2009 (5) TMI 502 - CESTAT, BANGALORECenvat Credit / Modvat Credit – Capital goods – exclusively use in manufacture of exempted product – Held that: - Ammonium Sulphate Plant is not a plant exclusively used for manufacturing Ammonium Sulphate but is a plant which is required for the manufacture of Iron and Steel products, as this Ammonium Sulphate Plant dissolves hazardous chemicals, toxic and junk gases emanating from Coke Oven Plant, before the Coke oven gas can be used in the manufacture of final products. We find that the said Ammonium Sulphate plant is used for separating ammonia gas and the Ammonium Sulphate gets separated out as a by product. It is on record that the said Ammonium Sulphate is cleared on payment of duty to one of the customers viz. M/s. Hindustan Zinc Limited. – decided in favor of assessee – credit allowed
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