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2010 (2) TMI 353 - CESTAT, NEW DELHIRefund- Notification No. 04/2006-C.E., dated 1-3-2006- The appellants are engaged in the manufacture of Zinc Sulphate for which they had procured for the relevant period Sulphuric Acid at nil rate of duty claiming exemption under Notification No. 04/2006-C.E., dated 1-3-2006. While contending that the exemption contained under the said Notification could be claimed in relation to the Sulphuric Acid only if the same is used in the manufacture of fertilizers classifiable under Chapter 31, whereas the appellants having used the same for manufacture of Zinc Sulphate classifiable under Chapter 28, had illegally claimed exemption under the said Notification and that, therefore, they were liable to pay the excise duty on Sulphuric Acid procured by them without payment of duty. Held that- explanation under SI.No. 35 of Notification not placed at the end of notification but at relevant entry only. Placement of explanation and use of words “this exemption” instead of “this notification” indicating that explanation relating the word “fertilizer” to exemption under S.No. 35 alone. Contention that goods classifiable as fertilizer not raised before. Impugned order denying exemption sustainable.
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