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TMI Blog2011 (2) TMI 808X X X X Extracts X X X X X X X X Extracts X X X X ..... re not maintaining separate accounts and inventory of the dutiable final product and exempted final product and credit of Central Excise duty on common inputs has been availed, Rule 6 (3) (b) of Cenvat Credit Rules, 2004 will be attracted and they will be required to pay an amount of 10% of the price of spent sulphuric acid -The issue involved in this case is squarely covered by the decision of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Cenvat Credit Rules, 2004. While their main products are detergent powder and detergent cake one of the inevitable by-product is spent sulphuric acid, which is cleared at nil rate of duty under Notification No.04/2006-CE dated 1.3.2006 (S.No.32). The department was of the view that since the appellants are not maintaining separate accounts and inventory of the dutiable final product and exempted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s an inevitable by-product, that even if the units wants, it cannot maintain separate accounts, that in identical facts in the case of same appellant, this Tribunal vide Order No.457/2010-SM dated 13.4.2010 for earlier period has held that the provisions of Rule 6(3) (b) are not applicable, that Hon ble Allahabd High Court in the case of Varun Sulphonators Pvt.Ltd. vs. Union of India reported in 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, the Tribunal has held that even if exempted goods emerge as by-product, the provisions of Rule 57CC would apply. 5. I have carefully considered the submissions from both the sides and perused the records. The issue involved in this case is squarely covered by the decision of the Tribunal in the case of Narmada Gelatine Ltd. vs. CCE, Bhopal reported in 2009 (233) ELT 332 and also the decisio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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