Benefit of notification 4/2006-CE available on clearance of Spent Sulphuric Acid

A.R. Stanchem Private Limited Vs Commissioner of Central Excise (CESTAT Kolkata) CESTAT Kolkata held that 100% EOU unit clearing Spent Sulphuric Acid to fertilizer companies is entitled to take benefit of notification no. 4/2006-CE dated 01.03.2006. Facts- The appellant is a 100% Export Oriented Unit (EOU) and is manufacturing Linear Alkyl Benzene Sulphuric Acid (LABSA) falling under Central Excise Tariff No.34029091 and Spent Sulphuric Acid emerging as a by-product by Heading 28070010 out of the inputs i.e. Liner Alkyl Benzene Sulphuric Acid and Spent Sulphuric Acid. In terms of Notification ...