TMI Blog2011 (8) TMI 882X X X X Extracts X X X X X X X X Extracts X X X X ..... facture is such in which the inputs in any final product cannot be easily determined or computed and separate inventory and accounts of the receipt and use of inputs cannot be maintained - Appeal is dismissed - 17 of 2005 - - - Dated:- 9-8-2011 - Sunil Ambwani and Pankaj Mithal, JJ. REPRESENTED BY : Shri B.K. Singh Raghuvansi and K.C. Sinha, Counsels for the Appellant. S/Shri M.P. Devn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spent Sulphuric Acid produced by the party is a dutiable product? II. Whether provisions of Rule 57AD of the erstwhile Central Excise Rules, 1944 and Rule 6(3)(b) of the Cenvat Credit Rules, 2001 are applicable in the present case? III. Whether recovery mechanism in the matter is also available in the light of explanation II of the said Rule 6(3)(b); that if the said amount is not paid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s the final product of the appellants. As a result of mixing of these two main inputs, reaction takes place. After reaction, water is added and then after settling process, spent Sulphuric Acid is drained separately. After draining the spent Sulphuric Acid, what remains is Acid Slurry which is the final product of the appellants and has been cleared on payment of appropriate Central Excise duty. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of final product whether directly or indirectly, and whether contained in the said final product or not, the manufacturer shall, unless the provisions of sub-rule (9) are complied with, pay an amount equal to eight percent of the price (excluding sales tax and other taxes, if any, payable on such goods) of the second category of final product charged by the manufacturer for the sale of such goods ..... X X X X Extracts X X X X X X X X Extracts X X X X
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