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2021 (12) TMI 1495 - CESTAT AHMEDABADCENVAT Credit - by-product - Ammonium Sulphate arising during the course of manufacture of final product, namely, Potassium Cyanides, Sodium Cyanides - Applicability of Rule 6(3) of Cenvat Credit Rules - HELD THAT:- 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 been considered by this Tribunal in the appellant’s own case of M/s Hindustan Chemical Company, wherein the Tribunal has held that 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. 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. The impugned order is set aside - appeal is allowed.
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