2017 (10) TMI 429

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.... issue relates to reversal of Cenvat credit availed on account of by product "Spent Sulphuric Acid" emerging in the manufacturing process of 'Linear Alkyl Benzene Sulphonic Acid(LABSA) and cleared without payment of duty under Notification No. 06/2002-CE dated 01.03.2002, for manufacture of fertilizers.  In adjudication proceedings, an amount of Rs. 3,97,324/- being corresponding ineligible c....