9911796707
TMI Blog2025 (1) TMI 1437X X X X Extracts X X X X X X X X Extracts X X X X ..... mpugned period during May 2015 to March 2016 - HELD THAT:- It finds that issue is no more res-integra and has been recently decided based on various other case laws in HINDUSTAN CHEMICALS COMPANY VERSUS COMMISSIONER OF C.E. & S.T. -SURAT-II [2024 (5) TMI 459 - CESTAT AHMEDABAD] in which inter alia, it was held by Division Bench of CESTAT Ahmedabad that the Ammonium Sulphate being a by-product aris ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... harge any duty during the impugned period during May 2015 to March 2016. The Ammonium Sulphate was being used in Urea which was a fertilizer and therefore as per the appellants, the same was exempt from duty, however by mistake, they had paid 1% duty. Department however was of the opinion that higher duty of 5% was payable in the matter. Learned Advocate seeks to rely on various case laws which ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gra and has been recently decided based on various other case laws in 2024 (5) TMI 459-CESTAT Ahmedabad in the matter of Hindustan Chemicals Company vs Commissioner of Central Excise and Service Tax-Surat-II dated 08.05.2024 in which inter alia, it was held by Division Bench of CESTAT Ahmedabad that the Ammonium Sulphate being a by-product arising out of manufacture of final product, namely Potass ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
