TMI Blog2024 (4) TMI 323X X X X Extracts X X X X X X X X Extracts X X X X ..... der Rule 6(3) is not applicable. Accordingly, In the present case also being a similar issue, demand is not sustainable. There are no merit in the impugned order and same is set aside - appeal allowed. - MR. RAMESH NAIR, MEMBER (JUDICIAL) AND MR. RAJU, MEMBER (TECHNICAL) Shri Dhaval K Shah, Advocate for the Appellant Shri.P. Ganesan, Superintendent (AR) for the Respondent ORDER This appeal has been filed by the Hindustan Chemical Company against demand of reversal of Cenvat Credit availed by them. 2. Learned Counsel pointed out that they are basically engaged in production and clearance of Potassium Cyanide and Sodium Cyanide, falling under Chapter 28 of the First Schedule to the Central Excise Tariff Act, 1995. They had opted for CENVAT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Cenvat Credit Rules, in respect of input or input services used in the manufacture of the said goods. Learned Counsel pointed out that Ammonium Sulphate is a fertilizer falling under Chapter 31 of the first schedule to the Central Excise Act, 1985. He argued that when goods are removed from the factory, it was clearly recognizable for use as fertilizer. No central excise duty is payable either at the rate of 1% Ad valorem, under Notification 1/2011-CE or @6% Ad Valorem under the notification 2/2011 - CE as the said fertilizer was exempt from payment of Central Excise duty, prior to 17.03.2012 under serial entry no. 63 of the erstwhile notification, 4/2006 - CE dated 01.03.2006 and with effect from 17.03.2012 vide serial nos. 127 128 of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dit Rules, in terms of the decision of Hon ble High Court of Gujarat in the case of C.C.E Customs, Vadodara-I Vs. Sterling Gelatin-2011 (270) E.L.T. 200 (Guj.). Learned Counsel also submitted detailed process of manufacture contained in their letter dated 18.11.2023. 3. Learned AR relies on the impugned order. 4. We find that the issue re integra, the matter has been decided by this Tribunal in appellant s own case vide Final Order No. A/12581/2021 dated 21.02.2021 and order No A/11905/2016 dated 26.12.2016. In order dated 02.12.2021 following has been observed:- 5. The issue is that whether Ammonium Sulphate is a by-product and whether Rule 6(3) is applicable in respect of clearance of such byproduct. This Issue has been considered by this ..... X X X X Extracts X X X X X X X X Extracts X X X X
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