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TMI Blog2023 (9) TMI 1188X X X X Extracts X X X X X X X X Extracts X X X X ..... 6 (Sr. No. 32) on nil rate of duty - HELD THAT:- As per the definition of exempted goods in Rule 2(D)(d)of Cenvat Credit Rules, 2004, the exempted goods is not only the exempted by notification but also the goods bear a nil rate of duty also. Therefore, in our prima facie view the Rule 6(3) is applicable, even in a case of kind of this case. However, in one of the judgments in the case of DHARA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... endent (AR) for the Respondent ORDER The issue involved in the present case is that whether the appellant is liable to reverse the proportionate Cenvat credit of inputs used and attributed to Sulphuric Acid cleared under exemption Notification No. 4/2006-CE dated 01.03.2006 (Sr. No. 32) on nil rate of duty. The Case of the department is that since the Sulphuric Acid has been cleared und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d Reliance on the following judgments: DharamsiMorarji chemical Co. Ltd. Vs. Commr. of C.Ex., Raigad 2010 (255) E.L.T. 314 (Tri. Mumbai) CCE Vapi Vs. Advance Surfactants India Ltd. 2008 (88) RLT 275 (CESTAT- Ahmedabad) Kesoram Rayon Vs. CCE Kolkata IV 2007 (83) RLT 397 (CESTATKlo.) CCE Vs. GulJag Industries Ltd. 2007 (11) TMI 623- CESTAT New Delhi Commissioner of Central Excis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Cenvat Credit Rules, 2004, therefore, the judgments are not directly applicable. 4. We have carefully considered the submission made by both the sides and perused the records. We prima facie agree with the learned AR that the judgments relied upon by the Learned Counsel are either in relation to erstwhile Rule 57 CC Central Excise Rules, 1944 or for the period during which the definition of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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