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TMI Blog2024 (4) TMI 323X X X X Extracts X X X X X X X X Extracts X X X X ..... ntral Excise Tariff Act, 1995. They had opted for CENVAT CREDIT SCHEME. He pointed out that the production of Potassium Cyanide and Sodium Cyanide, they are first required to produce Hydrocyanic Acid Gas, by reacting Ammonia Methane and Air, in the present of Platinum-Rhodium Catalyst, at a Temperature of around 1100° C. Hydrocyanic Acid Gas, is then converted into Potassium Cyanide and Sodium Cyanide by neutralizing the same, with Potassium Hydroxide or Sodium Hydroxide. During production of Hydrocyanic Acid Gas, some excess Ammonia is left over in the Reaction System, which is required to be removed from the Reaction System, otherwise Hydrocyanic Acid Gas can polymerise into unwarranted product and Potassium Cyanide and Sodium Cyanide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd with effect from 17.03.2012 vide serial nos. 127 & 128 of the notification no. 12/2012 - CE dated 17.03.2012. He argued that the demand of Central Excise duty at the rate of 6% ad valorem, under notification no. 2/2011 - CE dated 01.03.2011, as the appellant had availed of Cenvat Credit scheme, against duty inadvertently, paid at the rate of 1% ad valorem, under notification no. 1/2011-CE dated01.03.2011, is unsustainable. He argued that Ammonium Sulphate, being a by product of their plant, even if, it is removed under full exemption, after having claimed Cenvat Credit of duty, paid on inputs, provisions of rule 6(3)(1) of the Cenvat Credit Rules, 2004 are not attracted. 2.2 He argued that Ammonium Sulphate is unwarrented product for th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of clearance of such byproduct. This Issue has been considered by this Tribunal in the appellant's own case of M / s Hindustan Chemical Company vide Order No. A / 11905 / 2016 dated 26.12.2016, wherein the Tribunal has passed the following order. "5. Heard both sides and perused the records. I find that the applicability of Rule 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 in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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