2023 (12) TMI 373

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....l rate of duty till 31.12.2006; with effect from 01.01.2007, the tariff entry got omitted and the impugned item was not mentioned anywhere; vide Notification No.36/2007 dated 09.10.2007, the said zinc sulphate was re-classified under CETH 2833 2990 and was exempted; the industry including the appellant were under the impression that the product continued to be exempted even after 01.01.2007 and accordingly did not pay duty; vide Notification No.13/2009-CE (NT) dated 05.06.2009, the duty payable on the micro-nutrient zinc sulphate was exempted, for the period 01.01.2007 to 08.10.2007, under the provisions of Section 11C of Central Excise Act, 1944, subject to the condition that CENVAT credit will not be taken and if taken, reversed; during t....

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.... on 1200.900 MT of zinc ash consumed in the manufacture of zinc sulphate during the period 01.01.2007 to 24.06.2007; for the period 25.06.2007 to 31.08.2007, they have reversed credit of Rs.23,25,923/- for the 675 MT of zinc sulphate cleared by them whereas actually credit of only Rs.19,87,307/- was reversible. 3. Shri Rajeev Gupta, assisted by Shri Shivam Syal, learned Authorized Representatives for the Department, reiterates the findings of the impugned order and submits that the appellants are importing zinc skimming, which is pulverized and sieved to obtain zinc and zinc ash; from the zinc so obtained, zinc ingots are manufactured and cleared; the appellants have paid duty on zinc ash for some period and holding that the same did not a....