2018 (12) TMI 1574

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....abh, Advocates Present for the Respondent: Mr. K. Poddar, AR ORDER PER: ARCHANA WADHWA Appellants are engaged in the manufacture of linear alkyl benzene sulphonic acid. During the manufacture of the said final product, spent sulphuric acid emerges as a by-product. As the appellant are availing the benefit of cenvat credit paid on inputs, Revenue entertained the view that since the spen....

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....present impugned orders. 2. The explanation inserted in Rule 6(1) w.e.f. 01.03.15 is to the effect that - "for the purpose of this Rule, exempted goods or final products as defined in Clauses (d) and (h) of Rule 2 shall include non excisable goods cleared for construction from a factory." The said explanation came to be interpreted by the Tribunal in the case of Kichha Sugar Company Ltd. Vs. CC....