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TMI Blog2009 (5) TMI 502X X X X Extracts X X X X X X X X Extracts X X X X ..... t as a by product. It is on record that the said Ammonium Sulphate is cleared on payment of duty to one of the customers viz. M/s. Hindustan Zinc Limited. – decided in favor of assessee – credit allowed - E/392/2008 - 950/2009 - Dated:- 4-5-2009 - S/Shri T.K. Jayaraman, Member (T) and M.V. Ravindran, Member (J) Shri K.S. Srinivasa, JDR, for the Appellant. Shri G. Venkatesh, Advocate, for the Respondent. [Order per: M.V. Ravindran, Member (J)]. - This appeal is directed against the Order-in-Appeal No. 27/2006, dated 3-1-2006, passed by the Commissioner of Customs and Central Excise (Appeals), Visakhapatnam. 2. The relevant facts that arise for consideration are that there was allegation, as to, Respondent had availed Modvat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m Sulphate on payment of duty only in little quantity to only one customer viz. M/s. Hindustan Zinc Limited, has no relevance to the allegation made in the show cause notice. It is the submission that Rule 57R(2) of the Central Excise Rules, 1944 is applicable in this case and hence, the Respondent had correctly reversed the credit on 15-3-99 and 22-4-99. It is also submitted that the assessee had misdeclared that the capital goods that were exclusively used in the manufacture of Iron and Steel products in the Ammonium plant. In view of this, he submitted that the impugned order has to be set aside and the appeal my be allowed. 4. The learned Counsel appearing on behalf of the Respondents submitted that the issue is squarely covered by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m Sulphate Plant is not a plant exclusively used for manufacturing Ammonium Sulphate but is a plant which is required for the manufacture of Iron and Steel products, as this Ammonium Sulphate Plant dissolves hazardous chemicals, toxic and junk gases emanating from Coke Oven Plant, before the Coke oven gas can be used in the manufacture of final products. We find that the said Ammonium Sulphate plant is used for separating ammonia gas and the Ammonium Sulphate gets separated out as a by product. It is on record that the said Ammonium Sulphate is cleared on payment of duty to one of the customers viz. M/s. Hindustan Zinc Limited. We find from the records that the impugned Order-in-Original was issued on 3-3-2002 on which date the Respondent h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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