https://www.taxtmi.com/highlights?id=52055 Demand of duty on Sulphur - There are no merit in the Revenue’s arguments that benefit of Notification No. 12/2012-CE can be denied on the ground that during manufacture of Phosphoric Acid which in turn used in the manufacture of fertilizer and Phospho-gypsum is manufactured - However, we find that liability for Central Excise duty would arise nonetheless in respect of Sulphur used in the manufacture of Phosphoric Acid which was cleared on payment of duty. - AT en-us Sat, 29 Feb 2020 07:01:18 +0530 Sat, 29 Feb 2020 07:01:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=52055 Demand of duty on Sulphur - There are no merit in the Revenue’s arguments that benefit of Notification No. 12/2012-CE can be denied on the ground that during manufacture of Phosphoric Acid which in turn used in the manufacture of fertilizer and Phospho-gypsum is manufactured - However, we find that liability for Central Excise duty would arise nonetheless in respect of Sulphur used in the manufacture of Phosphoric Acid which was cleared on payment of duty. - AT Highlights Central Excise Sat, 29 Feb 2020 07:01:18 +0530 https://www.taxtmi.com/highlights?id=52055