2016 (9) TMI 1098

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....se, (Appeal-I), Kolkata as first appellate authority. 2. Shri B.N.Chattopadhyay (Consultant) and Shri Arijit Chakraborty (Advocate) appeared on behalf of the Appellant. Shri B.N.Chattopadhyay submitted that Appellant is making Acid Slurry falling under CETH 3402.90 of the Central Excise Tariff act, 1985 from Linear Alkyl Benzene (LAB) and Sulphuric Acid. That in the process of manufacture of LAB, a by product Spent Sulphuric Acid emerges which is normally cleared on payment of duty. That in certain cases Spent Sulphuric Acid is cleared to fertilizer manufacturers at NIL rate of duty under Notification No.6/2006-CE dated 01.03.2006 by following provisions of the Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture....

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....sioner of C.Ex. & Customs, Vadodara-I v. Sterling Gelatin [2011 (270) ELT 200 (Guj.)] 3. Shri S.Mukhopadhyay, Supdt.(AR) appearing on behalf of the Revenue reiterated the findings of the first appellate authority. 4. Heard both sides and perused the case records. The issue involved in the present proceedings is whether Appellant is required to discharge an amount under Rule 6(3)(1)(b) of the Cenvat Credit Rules, 2004 with respect to value at Spent Sulphuric Acid supplied by the Appellant under Notification No.6/2006-CE dated 01.03.2006 at NIL rate of duty. Appellant is clearing Spent Sulphuric Acid on payment of duty when benefit of Notification No.6/2006-CE is not availed. It is observed that this issue stands decided in favour of th....

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.... cleared under Chapter X procedure without payment of duty. 5. Rule 57CC of the Central Excise Rules, 1944 provided that where a manufacturer is engaged in the manufacture of final product which is chargeable to duty, as well as in any other (final product which is exempt from the whole of the duty of excise leviable there on or chargeable to nil rate of duty), and the manufacturer takes credit of the special duty on any inputs (other than the inputs used as fuel) which is used or ordinarily used in or in relation to the manufacturer of both the aforesaid categories of final product whether directly or indirectly, and whether contained in the said final product or not, the manufacturer shall, unless the provisions of sub-rule (9) a....