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2024 (4) TMI 323 - AT - Central ExciseReversal of Cenvat Credit - Ammonium Sulphate - by-product or not - applicability of provisions of rule 6(3)(1) of the Cenvat Credit Rules, 2004 or not - HELD THAT:- The matter has been decided by this Tribunal in appellant’s own case M/S HINDUSTAN CHEMICAL COMPANY VERSUS C.C.E. & S.T. SURAT-II [2021 (12) TMI 1495 - CESTAT AHMEDABAD] where it was held that since the issue has been settled that Ammonium Sulphate being a by-product arising in the course of manufacture of final product, the demand under Rule 6(3) is not applicable. Accordingly, In the present case also being a similar issue, demand is not sustainable. There are no merit in the impugned order and same is set aside - appeal allowed.
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