TaxTMI 
TaxTMI 
2024 (11) TMI 1040
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....ondition of Notification No.01/2011- CE i.e. they availed the Cenvat Credit on the inputs used in the Ammonium Sulphate. 2. Shri Dhaval K Shah, Ld. Counsel appearing on behalf of the appellant at the outset submits that this issue in the appellant's own case is no longer res-integra in the light of the following judgments:- * Hindustan Chemicals Company Vs. Comm. C.E. & S.T. Surat - II 2024 (5) TMI 459 - CESTAT Ahmedabad * Hindustan Chemicals Company Vs. Comm. C.E. & S.T.Surat - II 2024 (4) TMI 323 - CESTAT Ahmedabad * Hindustan Chemicals Company Vs. Comm. C.E. & S.T. - Surat - II 2021 (12) TMI 1495 - CESTAT Ahmedabad * Hindustan Chemicals Company Vs. Comm. C.E. & S.T. - Surat - II Order No. A/11905/20....
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....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 of in view of the above decisions. 3. Sh....
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..... 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 Tribunal since the issue has been settled that ....
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....left over in the Reaction System, which is required to be removed from the Reaction System, otherwise Hydrocyanic Acid Gas can polymerise into unwarranted product and Potassium Cyanide and Sodium Cyanide, cannot be produced. The said Ammonia is therefore neutralized by using another input, namely Sulphuric Acid, which generated Ammonium Sulphate, which falls under Chapter 31 of the First Schedule to the said Tariff Act and being Fertiliser, the same is exempt from payment of Central Excise duty. 2.1 Learned Counsel for the appellant pointed out that the appellants are engaged in manufacture of various products including Ammonium Sulphate. The appellant availed the benefit of Notification No. 12/2012-C.E dated 17.03.2012 which presc....
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....ion, after having claimed Cenvat Credit of duty, paid on inputs, provisions of rule 6(3)(1) of the Cenvat Credit Rules, 2004 are not attracted. 2.2 He argued that Ammonium Sulphate is unwarrented product for them and total turnover of Ammonium Sulphate is very small against the total turnover of Potassium Cyanide and Sodium Cyanide. He argued that the technology created in the unit is not for production of Ammonium Sulphate but it is for production of Potassium Cyanide and Sodium Cyanide and therefore Ammonium Sulphate is merely unwarranted by-product, generated due to technology and environment constrains as the left over in the reaction vessel cannot be released in atmosphere. He relied on the decision of Tribunal in their own ca....
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....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 Tribunal since the issue has been settled that Ammonium Sulphate being a by-product arising in the course of manufacture of final product, the demand under Rule 6(3) is not applicable. Accordingly, In the present case also being a similar issue, de....