https://www.taxtmi.com/caselaws?id=179829 Goods cleared under a concessional-rate notification for specified end use are not to be treated as exempted goods or goods chargeable to nil duty for Rule 6(3) of the Cenvat Credit Rules, 2004. On that reasoning, the obligation to maintain separate accounts and pay 10% of the value did not arise for spent sulphuric acid cleared under Notification No. 04/2006-CE, and the demand was held unsustainable. Authorities dealing with by-products and Chapter X procedure were found inapplicable because the dispute turned on the character of the notified clearance. en-us Thu, 17 Jul 2008 00:00:00 +0530 Fri, 01 Sep 2017 13:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=179829 Goods cleared under a concessional-rate notification for specified end use are not to be treated as exempted goods or goods chargeable to nil duty for Rule 6(3) of the Cenvat Credit Rules, 2004. On that reasoning, the obligation to maintain separate accounts and pay 10% of the value did not arise for spent sulphuric acid cleared under Notification No. 04/2006-CE, and the demand was held unsustainable. Authorities dealing with by-products and Chapter X procedure were found inapplicable because the dispute turned on the character of the notified clearance. Case-Laws Central Excise Thu, 17 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=179829