https://www.taxtmi.com/caselaws?id=353097 Credit reversal demand on sulphuric acid cleared as a by-product to fertilizer units was held unsustainable where the clearances were covered by exemption notifications and the facts were identical to the assessee's earlier decided case. The earlier Supreme Court ruling in the assessee's own matter was treated as governing the controversy, so the demand raised under Rule 57CC of the Central Excise Rules, 1944 and Rule 6(3) of the Cenvat Credit Rules, 2004 could not be maintained. The departmental appeal therefore failed. en-us Mon, 06 Nov 2017 00:00:00 +0530 Thu, 28 Dec 2017 07:47:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353097 Credit reversal demand on sulphuric acid cleared as a by-product to fertilizer units was held unsustainable where the clearances were covered by exemption notifications and the facts were identical to the assessee's earlier decided case. The earlier Supreme Court ruling in the assessee's own matter was treated as governing the controversy, so the demand raised under Rule 57CC of the Central Excise Rules, 1944 and Rule 6(3) of the Cenvat Credit Rules, 2004 could not be maintained. The departmental appeal therefore failed. Case-Laws Central Excise Mon, 06 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353097