2024 (5) TMI 459

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..... Advocate for the Appellant Shir P Ganesan , Superintendent ( AR ) for the Respondent ORDER RAMESH NAIR The issue involved in the present case is that whether the appellant is required to pay an amount in terms of Rule 6(3) of Cenvat Credit Rules, in respect of by-product, namely, Ammonium Sulphate arising during the course of manufacture of final product, namely, Potassium Cyanides, Sodium .....

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..... t's own case, it has been decided that the Ammonium Sulphate being a by-product arising out of manufacture of final product namely, Potassium Cyanide and Sodium Cyanide, the same will not be liable for payment of an amount in terms of Rule 6(3) of Cenvat Credit Rules, 2004. This Tribunal passed the order on the same issue bearing Final Order No. A/ 12581/ 2021 dated 02/12/2021 and following the sa .....

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..... 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 ad .....

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