2013 (11) TMI 1135

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..... H COURT ] - in case of exempted by-product emerging during the process of manufacture, the provisions of Rule 6 of Cenvat credit Rules are not attracted - The applicants are able to make out a prima facie case for total waiver of pre deposit of the dues till the disposal – Stay granted. - Excise Appeal Nos.459-466/2011 - - - Dated:- 16-5-2013 - D M Misra And I P Lal, JJ. For the Appellant .....

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..... fertilizer unit, without payment of duty, by availing the benefit of exemption Notification No. 6/2006-CE dated 01/3/2006. The Department alleged that since common inputs were used for the manufacture of dutiable and also exempted Spent Sulphuric Acid, therefore, clearance of Spent Sulphuric Acid to fertilizer unit attracts 8/10% of the price, as per Rule 6(3)(b) of Cenvat Credit Rules, 2004. The .....

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..... uty exemption under Notification No. 6/2006-CE dated-1/3/2006. Also, Prima facie, we find that this issue is decided by the judgment of Hon'ble High Court of Gujrat in the case of Nirma Ltd.(supra) in favour of the assessee. In these circumstances, we are of the view that the applicants are able to make out a prima facie case for total waiver of pre deposit of the dues adjudged, accordingly, pre-d .....

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