2017 (12) TMI 1366

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....emant Bajaj. Advocate for the respondent ORDER Per: Justice Dr. Satish Chandra 1. The present appeal is filed by the Department against the Order-in-Original No. 21-0066/16-17 dated 07/10/2016. The disputed period is 1998 to 2015. 2. The brief facts of the case are that the respondent is engaged in the manufacture of Zinc Ores/Concentrates/Lead Ores and Concentrate, Zinc Cathode and Su....

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....006 (Entry No. 32); Notification No. 12/2012 dated 17.03.2012 (Entry No. 86). 3. But the sulphuric acid which was supplied to the fertilizer unit, the department has demanded the value 5%,6%,8%,10% of the value of Sulphuric Acid under Rule 57CC of the Central Excise Rules, 1944 and Rule 6(3) of the Credit Rules, 2004. Not being satisfied the appellant has filed the appeal before the Commissione....

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....al necessity is a pollutant and is, therefore, converted into sulphur dioxide in the presence of catalysts like Vanadium Pentaoxide & Hydrogen Peroxide. Sulphuric acid is converted into sulphur and the respondent does not take any Cenvat credit on the inputs used after emergence of sulphur dioxide. The sulphuric acid produced as a byproduct is sold on payment of excise duty to various industries. ....