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2010 (3) TMI 561 - AT - Central ExciseDemand - the appellants are the manufacturer of Sulphuric Acid the said product is excisable and chargeable to duty at the rate of 16% BED. The said products are regularly supplied for various industrial uses and are cleared on payment of duty under cover of invoice as per Rule 8 read with Rule 11 and the monthly returns are also filed as per Rule 12 of the Central Excise Rules, 2002. Held that - impugned goods cannot be termed as exempted product or chargeable to nil rate of duty. Rule 6 of Cenvat Credit Rules, 2004 not applicable. Assessee not required to reverse 10% of value of goods cleared.
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