TMI Blog2018 (4) TMI 61X X X X Extracts X X X X X X X X Extracts X X X X ..... he following issue:- For manufacture of zinc sulphate (agriculture grade) for which sulphuric acid an input whether the said sulphuric acid can be procured without payment of duty by claiming exemption at serial no.32 of Notification No.4/2006-CE dated 01.03.2006 or not? - matter referred to Larger Bench. - E/330/2010, E/719/2011 - I/23-24/2018 - Dated:- 22-2-2018 - Mr. Ashok Jindal, Member (Ju ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n in the Central Excise (removal of goods at concessional rate of duty for manufacture of excisable goods) Rules, 2001. The exemption contained in Notification No.4/2006-CE dated 01.03.2006 is not available when used in manufacture of zinc sulphate which is a separately chemically defined micro nutrient and classifiable under Chapter 28. In these set of facts, various show cause notices were issue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in 2010 (253) ELT 343 (Tri. Del.) this Tribunal held that the appellant is not entitled to avail the benefit of exemption Notification No.4/2006-CE dated 01.03.2006 for procurement of sulphuric acid without payment of duty. 5. Heard the parties and considered the submissions. 6. Considering the fact that there are contrary decisions on the issue as referred by both the sides in the case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... conduct of Ld. Advocate. It was incumbent on the part of Id. Advocate to bring the Tribunal decision in their own case to the notice of the Court, which he failed to do. After the dictation of order was started by the presiding Member, the Id. Advocate submitted a synopsis claiming that the said judgment in their own case was referred to in the synopsis but the same was not done at the beginnin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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