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TMI Blog2024 (9) TMI 60X X X X Extracts X X X X X X X X Extracts X X X X ..... hout availing benefit of exemption Notification No. 12/2012-CE . It is only in respect of by-product i.e. Ammonium Sulphate, the appellant have availed the exemption notification. Since the ammonium sulphate is admittedly a by-product no duty @ of 6% can be made. Therefore, the demand is not sustainable. In the appellant s own case HINDUSTAN CHEMICALS COMPANY VERSUS COMMISSIONER OF C.E. S.T. -SURAT-II [ 2024 (5) TMI 459 - CESTAT AHMEDABAD ], this Tribunal held that ' We find that on the very same issue in the appellant 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e on he following judgments :- Hindustan Chemical Company vs CCE ST , Surat II 2024 (5) TMI 459 CESTAT AHMEDABAD Hindustan Chemical Company vs CCE ST , Surat II 2024 (4) TMI 323 CESTAT AHMEDABAD Hindustan Chemical Company vs CCE ST , Surat II 2021 (12) TMI 1459 CESTAT AHMEDABAD Hindustan Chemical Company vs CCE ST , Surat II Final Order No. A/11095/2016 dated 26.12.2016 3. Shri Ajay Kumar Samota, Learned Superintendent (AR) appearing on behalf of the Revenue reiterates the finding of the impugned order. 4. We have carefully considered the submission made by both sides and perused the records. We find that even though the appellant have availed the Cenvat credit on the inputs where final product is potassium Cyanide and Sodium Cyanide which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rds. We find that on the very same issue in the appellant 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 same and another order was passed bearing Final Order No. 10761/ 2024 dated 03/04/2024. The relevant order portion is reproduced below: 4. We find that the issue re integra, the matter has been decided by this Tribunal in appellant s own case vide Final Order No. A/ 12581/2021 dated 21/02/2021 a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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