BIRLA COPPER Vs. CCE

JUDGEMENT

(1.) Heard both sides.

(2.) The appellant filed this appeal against adjudication order passed by the Commissioner of Central Excise.

(3.) The brief fats of the case are that the appellants are engaged in the manufacture of Copper Cathodes. The appellants were availing the benefit of CENVAT credit in respect of input used in their final product. The main raw material for the manufacture of their final product is Copper Concentrate. The appellant were clearing their final products i.e. Copper Cathodes on payment of duty and during manufacture of the final product one by -product comes into existence that is the "Sulphuric Acid". The appellant were clearing the Sulphuric Acid on payment of duty as well as under Chapter X procedure provided under Notification No. 6/2002 to the fertilizer manufacturer. The Revenue is demanding amount equal to 8% of the value of the Sulphuric Acid cleared to the fertilizers manufactures under Chapter X procedure.