https://www.taxtmi.com/caselaws?id=763943 CESTAT Ahmedabad held that Cenvat credit reversal under Rule 6(3)(i) for inputs used in manufacturing Di-Ammonium Phosphate (DAP) was not sustainable. The appellant manufactured DAP using phosphoric acid derived from sulphuric acid, which was an unintended by-product from copper concentrate processing. The Tribunal established that sulphuric acid being a by-product exempted it from Rule 6 demands, following SC precedents. The matter was remanded to the Adjudicating Authority to segregate demands between primary inputs and common inputs/services, with appeals allowed by way of remand. en-us Mon, 15 Jul 2024 00:00:00 +0530 Tue, 31 Dec 2024 16:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763943 CESTAT Ahmedabad held that Cenvat credit reversal under Rule 6(3)(i) for inputs used in manufacturing Di-Ammonium Phosphate (DAP) was not sustainable. The appellant manufactured DAP using phosphoric acid derived from sulphuric acid, which was an unintended by-product from copper concentrate processing. The Tribunal established that sulphuric acid being a by-product exempted it from Rule 6 demands, following SC precedents. The matter was remanded to the Adjudicating Authority to segregate demands between primary inputs and common inputs/services, with appeals allowed by way of remand. Case-Laws Central Excise Mon, 15 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763943