2023 (9) TMI 1188

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....ellant Shri P. Tripathi, Superintendent (AR) for the Respondent ORDER The issue involved in the present case is that whether the appellant is liable to reverse the proportionate Cenvat credit of inputs used and attributed to Sulphuric Acid cleared under exemption Notification No. 4/2006-CE dated 01.03.2006 (Sr. No. 32) on nil rate of duty. The Case of the department is that since the Sulp....

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....it is not sustainable. He placed Reliance on the following judgments: • DharamsiMorarji chemical Co. Ltd. Vs. Commr. of C.Ex., Raigad 2010 (255) E.L.T. 314 (Tri. - Mumbai) • CCE Vapi Vs. Advance Surfactants India Ltd. 2008 (88) RLT 275 (CESTAT- Ahmedabad) • Kesoram Rayon Vs. CCE Kolkata -IV 2007 (83) RLT 397 (CESTATKlo.) • CCE Vs. GulJag Industri....

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....es, 1944 or for the period when the definition of exempted goods was not brought under statue in rule 2(D)(d) of Cenvat Credit Rules, 2004, therefore, the judgments are not directly applicable. 4. We have carefully considered the submission made by both the sides and perused the records. We prima facie agree with the learned AR that the judgments relied upon by the Learned Counsel are either in....