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TMI Blog2024 (11) TMI 1040X X X X Extracts X X X X X X X X Extracts X X X X ..... e. they availed the Cenvat Credit on the inputs used in the Ammonium Sulphate. 2. Shri Dhaval K Shah, Ld. Counsel appearing on behalf of the appellant at the outset submits that this issue in the appellant's own case is no longer res-integra in the light of the following judgments:- * Hindustan Chemicals Company Vs. Comm. C.E. & S.T. Surat - II 2024 (5) TMI 459 - CESTAT Ahmedabad * Hindustan Chemicals Company Vs. Comm. C.E. & S.T.Surat - II 2024 (4) TMI 323 - CESTAT Ahmedabad * Hindustan Chemicals Company Vs. Comm. C.E. & S.T. - Surat - II 2021 (12) TMI 1495 - CESTAT Ahmedabad * Hindustan Chemicals Company Vs. Comm. C.E. & S.T. - Surat - II Order No. A/11905/2016 Dated 26.12.2016 3. Shri Ajay Kumar Samota, Ld. Superintendent (AR) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g during the course of manufacture of final product, namely, Potassium Cyanides, Sodium Cyanides. 2. Shri Hardik Modh, Learned Proxy Counsel for Advocate on record Shri Dhaval Shah submits that this matter has been argued by Shri Dhaval 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, Superintendent (AR) appearing on behalf of the Revenue reiterates the findings of the impugned order. 4 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the aforesaid cases. The appellant through technical certificates/opinions has fairly established that during the course of manufacture of finished goods, what emerges is Ammonium Sulphate as a by- product and no contrary opinion/evidence adduced by Revenue. Therefore, the principle laid down in the aforesaid cases, is applicable to the facts of the present case. Consequently, the Impugned order being 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and Sodium Cyanide, cannot be produced. The said Ammonia is therefore neutralized by using another input, namely Sulphuric Acid, which generated Ammonium Sulphate, which falls under Chapter 31 of the First Schedule to the said Tariff Act and being Fertiliser, the same is exempt from payment of Central Excise duty. 2.1 Learned Counsel for the appellant pointed out that the appellants are engaged in manufacture of various products including Ammonium Sulphate. The appellant availed the benefit of Notification No. 12/2012-C.E dated 17.03.2012 which prescribed Concessional Rate of Duty at the rate of 1% on goods falling under Chapter 31. The said benefit of notification was subject to fulfilment of condition 25 of notification, which prescrib ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rented product for them and total turnover of Ammonium Sulphate is very small against the total turnover of Potassium Cyanide and Sodium Cyanide. He argued that the technology created in the unit is not for production of Ammonium Sulphate but it is for production of Potassium Cyanide and Sodium Cyanide and therefore Ammonium Sulphate is merely unwarranted by-product, generated due to technology and environment constrains as the left over in the reaction vessel cannot be released in atmosphere. He relied on the decision of Tribunal in their own case vide order No. A/12581/2021 dated 02.12.2021 and order No. A/11905/2016 dated 26.12.2016. He pointed out that in both these decisions, it has been clearly stated that Aluminium Sulphate is a by- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iple laid down in the aforesaid cases, is applicable to the facts of the present case. Consequently, the Impugned order being 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 sustainable. The impugned order is set aside, appeal is allowed. Relying on the aforesaid decision, we do not find any merit in the impugned order and same is set aside. 5. Appeal is allowed." In view of the above de ..... X X X X Extracts X X X X X X X X Extracts X X X X
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