Demand of duty on Sulphur - There are no merit in the Revenue’s ...

Central Excise

February 29, 2020

Demand of duty on Sulphur - There are no merit in the Revenue’s arguments that benefit of Notification No. 12/2012-CE can be denied on the ground that during manufacture of Phosphoric Acid which in turn used in the manufacture of fertilizer and Phospho-gypsum is manufactured - However, we find that liability for Central Excise duty would arise nonetheless in respect of Sulphur used in the manufacture of Phosphoric Acid which was cleared on payment of duty. - AT

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Demand of duty on Sulphur - There are no merit in the Revenue’s ...

Central Excise

February 29, 2020

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