Clearance of Spent Sulphuric Acid Emerged as By-product to Fertiliser companies are Exempted from Payment of Excise duty under Exemption Notification: CESTAT [Read Order]

By Shabna Rahim - On October 26, 2023 3:30 pm - 2 mins read

Clearance of Spent Sulphuric Acid - By-product to Fertiliser companies - Spent Sulphuric Acid - Payment of Excise duty under Exemption Notification - CESTAT -Fertiliser companies -Exemption Notification - taxscan

The Kolkata bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that clearing Spent Sulphuric Acid to the fertilizer companies, which are exempted from payment of excise duty in terms of Notification No.4/2006-Central Excise. A.R.Stanchem Private Limited, the appellant assessee was a 100% Export Oriented Unit (EOU) and was manufacturing Linear Alkyl…

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