TMI Blog2024 (5) TMI 459X X X X Extracts X X X X X X X X Extracts X X X X ..... , namely, Potassium Cyanides, Sodium Cyanides - Rule 6(3) of Cenvat Credit Rules - HELD THAT:- On the very same issue in the appellant s own case [ 2024 (4) TMI 323 - CESTAT AHMEDABAD] , it has been decided that the Ammonium Sulphate being a by-product arising out of manufacture of final product namely, Potassium Cyanide and Sodium Cyanide, the same will not be liable for payment of an amount in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al Shah and today, the matter is listed only for submitting the judgment in the appellant s own case on the same issue. He has submitted following two decisions, in the appellant s own case: 1. The Final Order No. A/ 12581/ 2021 dated 02/12/2021 2. The Final Order No. 10761/ 2024 dated 03/04/2024 He submits that present appeals may be disposed of in view of the above decisions. 3. Shri P. Ganesan, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 032/12/2021 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 by product. This Issue has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... devoid of merit, setaside and the appeal is allowed with consequential relief, if any, as per law. 6. In view of the above decision of this Tribunal since the issue has been settled that Ammonium Sulphate being a by-product arising in the course of manufacture of final product, the demand under Rule 6(3) is not applicable. Accordingly, In the present case also being a similar issue, demand is not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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