2018 (2) TMI 1001

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....r for dropping the demands raised against the respondent in respect of the demand of an amount equivalent to 6% of the value of the exempted goods cleared. 4. After filtering out of unnecessary details the factual matrix is the respondent is manufacture of sulphuric acid and discharges the duty liability while clearing the same; when the said sulphuric acid is cleared by the respondent to various fertilizer manufacturing unit they cleared the same by not discharging the duty as provided under Notification No. 04/2006-CE dated 01.03.2006 and as amended by Notification No. 12/2012-CE dated 17.03.2012. Since the respondent was availing CENVAT credit of various inputs and input services which are common for the manufacturing of the sulphuric a....

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....of Aureola Chemicals Ltd., 2004 (175) ELT 148 (Tri-Del); Dharamsi Morarji Chemical Co. Ltd., 2010 (255) ELT 314 (Tri. Mumbai) ; S.R.F. Ltd., 2008 (223) ELT 508 (Tri-Del) and Jainsons Wool Chambers Ltd., 2010 (261) ELT 1015 (Tri.-Del.) are relevant in this regard and are referred. It is also observed that the Hon'ble High Court of Rajasthan in the case of Hindustan Zinc [2008 (223) ELT 149 (H.C Raj)] has held that in such a situation, goods cannot be held to be exempted or chargeable to nil rate of duty. It has, further, been brought to my notice that Hon'ble Tribunal, Bangalore vide Final Order No. 20057/2014 dated 21.01.2014 in the appellant s own case had held as follows: "1. Revenue is in appeal against the impugned order wherein it ha....

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....ENVAT Credit Rules. In the appeal memorandum, it has been stated that the Department has not accepted this decision and have filed an appeal. Other than this, there is no other ground placed before me. No contrary decision to the decision cited above has been placed before me for consideration. Under these circumstances, in view of the fact that the precedent decision covers the issue, I find that there is no merit in the appeal filed by the Revenue and the same is accordingly rejected . This decision has also been reiterated by the Hon'ble Tribunal in their Final Order No.200066/2014 dated 21.01.2014 while deciding another appeal filed by the appellant. It has further been brought to my notice that the Hon'ble jurisdictional Tribunal at....