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TMI Blog2018 (2) TMI 1001X X X X Extracts X X X X X X X X Extracts X X X X ..... t aside - appeal dismissed - decided against Revenue. - Appeal No. E/30936/2017 - Final Order No. A/31909/2017 - Dated:- 1-12-2017 - Mr. M. V. Ravindran., Member ( Judicial ) Shri Arun Kumar, Deputy Commissioner ( AR ) for the Appellant Shri V.A.A. Ravi Kumar, Advocate for the Respondent ORDER [ Order Per : M. V. Ravindran ] This appeal is filed by the Revenue against Order-in-Appeal No. HYD-EXCUS-001-APP-021 022-17-18 dated 02.05.2017. 2. Heard both sides and perused the records. 3. Revenue is aggrieved by the impugned order on the ground that the First Appellate Authority is in error for dropping the demands raised against the respondent in respect of the demand of an amount equivalent to 6% of the val ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n paragraph 6 which I reproduce: 6. On examination of the facts of the case, I find that the issue raised is no more res integra. In a series of decisions, various benches of the Hon ble Tribunal have, in the context of the erstwhile Rule 57(C) and 57(cc) of the Central Excise Rules, 1944, the provisions of which are largely comparable with Rule 6(3) of CENVAT Credit Rules, 2004, held that the goods cleared under chapter X procedure of the erstwhile Rules, 1944 are neither exempted goods nor are goods chargeable to nil rate of duty and, hence, credit was not reversible. The decisions of the Hon ble Tribunal in the cases of Aureola Chemicals Ltd., 2004 (175) ELT 148 (Tri-Del); Dharamsi Morarji Chemical Co. Ltd., 2010 (255) ELT 314 (Tri. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te of duty and the Notification No. 4/2006 specifies nil rate in respect of Sulphuric Acid cleared to fertilizer manufacturers. 2. After hearing the learned AR for some time and going through the records, I find that the issue is squarely covered by the decision of the Tribunal in the case of Dharami Morarji Chemical Co. Ltd., Vs. CCE, Raigad [2010 (255) ELT 314 (Tri-Mumbai)] wherein it was held that in respect of sulphuric acid cleared to fertilizer manufacturer under the same Notification and under the same conditions, assessee need not have to maintain separate accounts and has not to pay amount specified under Rule 6(3) of CENVAT Credit Rules. In the appeal memorandum, it has been stated that the Department has not accepted this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... M/s Kishore Sons Surfactants has decided the issue in favour the assessee vide Final Order No.A/30006/2015. Following the decisions rendered in the above case, I hold that the impugned order is unsustainable. The same is set aside. The appeal is allowed with consequential reliefs if any. Relying upon the said decision the Tribunal in the respondents own case Final Order No. 20057/2014 dated 21.02.2014 and Final Order No. A/30917/2016 dated 24.10.2016. I find no reason to interfere in the impugned order which places reliance upon the judgment of the Tribunal in the respondent s own case in an identical situation for the earlier period. 5. In view of the foregoing, since the issue is held in favour of the respondent by Tribunal in th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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