TMI Blog2014 (1) TMI 1832X X X X Extracts X X X X X X X X Extracts X X X X ..... and the Notification No.4/2006 specifies ‘nil’ rate in respect of Sulphuric Acid cleared to fertilizer manufacturers. Held that: - the issue is squarely covered by the decision of the Tribunal in the case of Dharamsi Morarji Chemical Co. Ltd. Vs. CCE, Raigad [2010 (3) TMI 561 - CESTAT MUMBAI] wherein it was held that in respect of Sulphuric Acid cleared to fertilizer manufacturer under the same ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ggrieved by the decision that the provision is not attracted. In this case, Sulphuric Acid has been cleared by the appellant to the fertilizer manufacturers which is exempt subject to the conditions that the fertilizer manufacturer follows the procedures laid down in Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2001. There is no dispute t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... accounts and has not to pay amount specified under Rule 6(3) of CENVAT Credit Rules. In the appeal memorandum, it has been stated that the Department has not accepted this decision and have filed an appeal. Other than this, there is no other ground placed before me. No contrary decision to the decision cited above has been placed before me for consideration. Under these circumstances, in view of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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