https://www.taxtmi.com/caselaws?id=78527 Sulphuric acid cleared to fertilizer manufacturers under Notification No. 4/2006-C.E. against CT-3 certificate/bond was treated as dutiable goods removed under a Chapter X-type procedure, not as exempted goods or goods chargeable to nil rate of duty. On that basis, Rule 6 of the Cenvat Credit Rules, 2004, which applies where a manufacturer is dealing in both dutiable and exempted or nil-rated final products, did not apply. As the manufacturer produced only sulphuric acid, the precondition for reversal was absent and no 10% reversal of the value of clearances was required. en-us Wed, 31 Mar 2010 00:00:00 +0530 Wed, 24 Nov 2010 11:35:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78527 Sulphuric acid cleared to fertilizer manufacturers under Notification No. 4/2006-C.E. against CT-3 certificate/bond was treated as dutiable goods removed under a Chapter X-type procedure, not as exempted goods or goods chargeable to nil rate of duty. On that basis, Rule 6 of the Cenvat Credit Rules, 2004, which applies where a manufacturer is dealing in both dutiable and exempted or nil-rated final products, did not apply. As the manufacturer produced only sulphuric acid, the precondition for reversal was absent and no 10% reversal of the value of clearances was required. Case-Laws Central Excise Wed, 31 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78527