Cenvat Credit cannot be denied if duty is paid on finished goods even though it attract nil rate of duty or exempted

Gujarat Sulphur Limited Vs C.C.E. & S.T (CESTAT Ahmedabad) Appellant submits that the appellant under bonafide belief that the sulphur powder manufactured by them attracts duty under sub-heading no CETH 2503 010 hence availed the cenvat credit and paid the excise duty on the finished goods. Once the excise duty was paid on the finished goods, cenvat credit on the inputs cannot be denied even if it is found that the finished goods cleared by appellant is not otherwise dutiable submits that the duty paid on the finished goods is much more than the Cenvat Credit availed on the inputs, therefo...