2018 (12) TMI 1574

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..... espondent: Mr. K. Poddar, AR ORDER PER: ARCHANA WADHWA Appellants are engaged in the manufacture of linear alkyl benzene sulphonic acid. During the manufacture of the said final product, spent sulphuric acid emerges as a by-product. As the appellant are availing the benefit of cenvat credit paid on inputs, Revenue entertained the view that since the spent sulphuric acid emerges as a by-produ .....

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..... nation inserted in Rule 6(1) w.e.f. 01.03.15 is to the effect that - "for the purpose of this Rule, exempted goods or final products as defined in Clauses (d) and (h) of Rule 2 shall include non excisable goods cleared for construction from a factory." The said explanation came to be interpreted by the Tribunal in the case of Kichha Sugar Company Ltd. Vs. CCE 2018 (10) TMI 1151 - CESTAT New Delhi .....

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..... pon the appellant to pay the duty as demanded for the period w.e.f. September, 2014 to February, 2015 in Appeal No. 52211/2018 nor for the reversal of the credit as demanded for the period June, 2015 to March, 2016 in Appeal No. 52210/2018." 3. To the same effect are the other decisions in the case of Shree Narmada Khand Udyog, Sahakari Mandali Limited Vs. CCE 2018 (8) TMI 1075 - CESTAT Ahmedaba .....

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