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TMI Blog2025 (1) TMI 1437X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeared for the Respondent ORDER SOMESH ARORA In the instant case the learned Advocate appearing for the party pleads that the issue involved in this case is that Ammonium Sulphate used in urea under Rule 6(3) of CENVAT Credit Rules was or was not required to discharge any duty during the impugned period during May 2015 to March 2016. The Ammonium Sulphate was being used in Urea which was a fer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ive confronted with the situation does not seriously oppose and reiterates the findings of the lower authorities in view of the referred case laws being in favour of the party. 4. This court has considered the submissions. 5. It finds that issue is no more res-integra and has been recently decided based on various other case laws in 2024 (5) TMI 459-CESTAT Ahmedabad in the matter of Hindustan Ch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ayment of an amount in terms of Rule 6(3) of Cenvat Credit Rules, 2004. This Tribunal passed the order on the same issue bearing Final Order No. A/ 12581/ 2021 dated 02/12/2021 and following the same and another order was passed bearing Final Order No. 10761/ 2024 dated 03/04/2024. ....." In view of the position being no more res-integra and there being various case law settling the issue in favo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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