2021 (12) TMI 1495

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..... es - Applicability of Rule 6(3) of Cenvat Credit Rules - HELD THAT:- The issue is that whether Ammonium Sulphate is a by-product and whether Rule 6(3) is applicable in respect of clearance of such by-product. This issue has been considered by this Tribunal in the appellant s own case of M/s Hindustan Chemical Company, wherein the Tribunal has held that The appellant through technical certificates/ .....

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..... es, in respect of by-product, namely, Ammonium Sulphate arising during the course of manufacture of final product, namely, Potassium Cyanides, Sodium Cyanides. 2. Shri Dhaval Shah, Learned Counsel appearing on behalf of the appellant submits that the identical issue in their own case has been decided by this Tribunal vide order No. A/11905/2016 dated 26.12.2016 wherein the Hon ble Bench considerin .....

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..... le 6 of CCR, 2004 to by-product is no more res-integra being settled by the Hon ble Gujarat High Court in the aforesaid cases. The appellant through technical certificates/opinions has fairly established that during the course of manufacture of finished goods, what emerges is Ammonium Sulphate as a by-product and no contrary opinion/evidence adduced by Revenue. Therefore, the principle laid down i .....

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