TMI Blog2013 (11) TMI 1193X X X X Extracts X X X X X X X X Extracts X X X X ..... which has been explained to the lower authorities as well as the Bench does not indicate that Ammonium Sulphate is arising as a byproduct or otherwise. As regards the limitation aspect, the appellant has made out a case on limitation - At the same time, a show cause notice which was issued in April 2011, demanding 5% of the value of the exempted goods from January 2009 to February 2011 covers ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t confirmed as 5% of the value of exempted goods, interest thereof and equivalent amount of penalty on the ground that the appellant had availed CENVAT Credit of the Service Tax paid on the common input services like telephone services, renting of immovable property while manufacturing dutiable as well as exempted products. 2. Ld. Counsel would submit that the appellant is manufacturing Potassiu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lso on an unreported judgment of Hon'ble High Court of Gujarat in the case of Sterling Gelatin dt.09.09.2010. It is also his submission that the appellant has reversed the amount of Rs.28,000/- which is an amount of CENVAT Credit availed on the common input services. He would submit that the said amount of reversal is proportionate reversal of common input services is attributable to manufacturing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for more than one reason. The process which has been explained to the lower authorities as well as the Bench does not indicate that Ammonium Sulphate is arising as a byproduct or otherwise. 5. Prima facie reading of the certificate given by the so called expert indicates that after the manufacturing of HCN, un-reacted Ammonia is further reacted with Sulphuric Acid and Ammonium Sulphate arises, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itation; in order to hear and dispose appeal, I find that the appellant should be put some condition, though having reversed an amount of Rs.28,000/-. 6. Accordingly, I direct the appellant to deposit further an amount of Rs.1,50,000/- (Rupees One lakh and fifty thousand only) within a period of eight weeks from today and report compliance on 30.08.2013 before Deputy Registrar. Deputy Registrar, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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