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2017 (12) TMI 1366 - AT - Central ExciseCENVAT credit - sulphuric acid, a by-product - Sulphuric acid which was supplied to the fertilizer unit, no duty was paid and exemption was claimed as per N/N. 8/96 dated 23/07/1996; N/N. 6/2002 dated 01/03/2002; and N/N. 4/2006 dated 01/03/2006; N/N. 12/2012 dated 17.03.2012 - demand of 5%,6%,8%,10% of the value of Sulphuric Acid u/r 57CC of the CER, 1944 and Rule 6(3) of the CCR, 2004 - Held that: - identical issue decided in the appellant own case Union of India & Others Versus M/s. Hindustan Zinc Ltd. [2014 (5) TMI 253 - SUPREME COURT], where it was held that the requirements of 57CC were fully met in the way in which the Respondent was maintaining records and inventory and the mischief of recovery of 8% under Rule 57 CC on exempted sulphuric acid is not attracted - appeal dismissed - decided against Revenue.
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