https://www.taxtmi.com/caselaws?id=199011 Sulphuric acid cleared to fertilizer manufacturers under Notification No. 4/2006-CE and the prescribed concessional procedure was treated as outside Rule 6(3) of the CENVAT Credit Rules. The Tribunal noted that the buyers followed the relevant removal conditions and relied on an earlier decision involving the same commodity, notification and requirements, which had already held that separate accounts were not required and no amount under Rule 6(3) was payable. In the absence of any contrary authority, Rule 6(3) was held inapplicable and the Revenue's challenge failed. en-us Tue, 21 Jan 2014 00:00:00 +0530 Sat, 17 Feb 2018 06:40:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=199011 Sulphuric acid cleared to fertilizer manufacturers under Notification No. 4/2006-CE and the prescribed concessional procedure was treated as outside Rule 6(3) of the CENVAT Credit Rules. The Tribunal noted that the buyers followed the relevant removal conditions and relied on an earlier decision involving the same commodity, notification and requirements, which had already held that separate accounts were not required and no amount under Rule 6(3) was payable. In the absence of any contrary authority, Rule 6(3) was held inapplicable and the Revenue's challenge failed. Case-Laws Central Excise Tue, 21 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=199011