https://www.taxtmi.com/caselaws?id=470396 Nil-rate clearance of sulphuric acid to fertiliser manufacturers under the concessional-rate procedure does not constitute clearance of exempted goods by the sulphuric acid manufacturer. The procedure places responsibility on the recipient to account for and use the goods for the specified purpose, with liability for differential duty and interest arising on the recipient's non-compliance. The exemption therefore operates at the recipient's end rather than exempting the supplier's final product. On the established treatment of analogous Chapter X clearances and earlier identical matters, Rule 6(3) of the Cenvat Credit Rules, 2004 does not apply to such clearances. en-us Fri, 16 May 2025 00:00:00 +0530 Sat, 25 Jul 2026 15:29:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470396 Nil-rate clearance of sulphuric acid to fertiliser manufacturers under the concessional-rate procedure does not constitute clearance of exempted goods by the sulphuric acid manufacturer. The procedure places responsibility on the recipient to account for and use the goods for the specified purpose, with liability for differential duty and interest arising on the recipient's non-compliance. The exemption therefore operates at the recipient's end rather than exempting the supplier's final product. On the established treatment of analogous Chapter X clearances and earlier identical matters, Rule 6(3) of the Cenvat Credit Rules, 2004 does not apply to such clearances. Case-Laws Central Excise Fri, 16 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470396