TMI Blog2011 (4) TMI 445X X X X Extracts X X X X X X X X Extracts X X X X ..... of Rule 6(3) of Cenvat Credit Rules, 2004 requiring payment of 10% of the value of the exempted goods - Held that:- as per the decision of Hon'ble Mumbai High Court in the case of M/s Rallis India Ltd. vs. UoI [2008 -TMI - 32215 - HIGH COURT BOMBAY], provisions of Rule 6(3) are not applicable - Hence, decided in favour of assessee. - E/730/2010 - - - Dated:- 4-4-2011 - Mr. B.S.V. Murthy, J. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... washing powder and during the course of manufacture of detergent washing powder, a bi-product viz. Spent Sulphuric Acid emerges. The said bi-product is cleared at Nil rate of duty under Notification No.4/2006 used in the manufacture of fertilizers. 4. Consequent to such clearances, issue arose whether clearances at Nil rate of duty are to be considered as clearances of exempted goods for the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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