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    <title>2024 (4) TMI 323 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal ruled in favor of the appellant, determining that the demand for reversal of Cenvat Credit and the applicability of Rule 6(3) to Ammonium Sulphate were unsustainable. The Tribunal set aside the impugned order, allowing the appeal, and concluded that Ammonium Sulphate, being a by-product, does not attract the provisions of Rule 6(3).</description>
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      <description>The Tribunal ruled in favor of the appellant, determining that the demand for reversal of Cenvat Credit and the applicability of Rule 6(3) to Ammonium Sulphate were unsustainable. The Tribunal set aside the impugned order, allowing the appeal, and concluded that Ammonium Sulphate, being a by-product, does not attract the provisions of Rule 6(3).</description>
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