2021 (12) TMI 1495

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....ndent : Shri. R.P. Parekh, Suptd. (Authorized Representative) ORDER PER: RAMESH NAIR The issue involved in the present case is that whether the appellant is required to pay an amount in terms of Rule 6(3) of Cenvat Credit Rules, in respect of by-product, namely, Ammonium Sulphate arising during the course of manufacture of final product, namely, Potassium Cyanides, Sodium Cyanides. 2. ....

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....unal in the appellant's own case of M/s Hindustan Chemical Company vide Order No. A/11905/2016 dated 26.12.2016, wherein the Tribunal has passed the following order. "5. Heard both sides and perused the records. I find that the applicability of Rule 6 of CCR, 2004 to by-product is no more res-integra being settled by the Hon'ble Gujarat High Court in the aforesaid cases. The appellant thr....