2024 (9) TMI 60

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....ted . The final product is cleared under applicable rate of duty whereas the by product is cleared @ 1% of duty in terms of Notification No 12/2012 -CE dated 17.03.2012 (Sr. No. 128). The case of the department is that since the appellant have availed Cenvat credit on the inputs, they are not eligible for Notification No.12/2012-CE whereby the rate of duty is 1 %. Accordingly, the differential amount i.e. 6% - 1% = 5% was demanded. 2. Shri Dhaval Shah, Learned Counsel appearing on behalf of the Appellant submits that since the ammonium sulphate is the by- product whether 1 % duty is paid or it attract nil rate of duty, Cenvat credit cannot be denied on the inputs contained in the by-product. He submits that this very same issue in the ap....

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.... 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. Shri Hardik Modh, Learned Proxy Counsel for Advocate on record Shri Dhaval Shah submits that this matter has been argued by Shri Dhaval Shah and today, the matter is listed only for submitting the judgment in the appellant's own case on the same issue. He has submitted following two decisions, in the appellant's own case: 1. The Final Order No. A/ 12581/ 2021 dated 02/12/2021 2. The Final Order No. 10761/ 2024 dated 03/04/2024 He submits that present appeals may be disposed ....

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.... "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 through technical certificates/opinions has fairly established that during the course of manufacture of finished goods, what emerges is Ammonium Sulphate as a by- product and no contrary opinion/evidence adduced by Revenue. Therefore, the principle laid down in the aforesaid cases, is applicable to the facts of the present case. Consequently, the Impugned order being devoid of merit, setaside and the appeal is allowed with consequential relief, if any, as per law." 6. In view of the above decision of this....