2025 (1) TMI 1437

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....s. Sunita Menon, Superintendent (AR) appeared for the Respondent ORDER SOMESH ARORA In the instant case the learned Advocate appearing for the party pleads that the issue involved in this case is that Ammonium Sulphate used in urea under Rule 6(3) of CENVAT Credit Rules was or was not required to discharge any duty during the impugned period during May 2015 to March 2016. The Ammonium Sul....

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....n of law following from above case law. 3. Learned Authorised Representative confronted with the situation does not seriously oppose and reiterates the findings of the lower authorities in view of the referred case laws being in favour of the party. 4. This court has considered the submissions. 5. It finds that issue is no more res-integra and has been recently decided based on various ot....