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TMI Blog2017 (12) TMI 1366X X X X Extracts X X X X X X X X Extracts X X X X ..... f the value of Sulphuric Acid u/r 57CC of the CER, 1944 and Rule 6(3) of the CCR, 2004 - Held that: - identical issue decided in the appellant own case Union of India & Others Versus M/s. Hindustan Zinc Ltd. [2014 (5) TMI 253 - SUPREME COURT], where it was held that the requirements of 57CC were fully met in the way in which the Respondent was maintaining records and inventory and the mischief of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... espectively in the First Schedule to the Central Excise Tariff Act, 1985 ( CETA ). During the period under consideration, the respondent was availing Cenvat credit of duty paid on inputs and input services under provision of Rule 3 of the Cenvat Credit Rules , 2004. During the process sulphuric acid, a by-product was also created. The same was supplied to the fertilizer manufacturing units as well ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... decision in the assessee s own case Union of India V/s Hindustan Zinc Ltd. 2014 (303) ELT 321 SC. Not being satisfied the department has filed the present appeal. 4. With this background, we heard Shri Hemant Bajaj, Ld. Counsel for the appellant and Shri H. Saini, Ld DR for the revenue. 5. After hearing both the parties and on perusal of record, it appears that the Commissioner has followed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er plants in terms of Notification No. 6/2002-C.E. on the execution of bonds by the fertilizer plants to the satisfaction of the excise authorities. The said sulphuric acid is used for the production of zinc. 6. The facts and circumstances are identical in the instant case and the Commissioner has followed the ratio laid down by the Hon ble Supreme Court (supra). When it so, then we find no re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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