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2012 (11) TMI 1017 - AT - Central ExciseDuty demand - Denial of benefit of Notification No. 67/1995 - appellants were availing the Notification in respect of molasses which are used in the manufacture of denatured alcohol - Held that:- There is no evidence on record that the appellant cleared rectified alcohol without payment of duty during the period of dispute. The whole quantity of molasses used in the manufacture of denatured alcohol which is cleared on payment of duty - benefit of Notification No. 67/95-CE is available in respect of the castings which were further used in the manufacture of glass bottles. The Revenue wants to deny the benefit of the Notification on the ground that castings which are used in the manufacture of moulds are exempt from payment of duty - Following decision of Haldyn Glass Ltd, vs. CCE reported in [2005 (4) TMI 143 - CESTAT, MUMBAI] - Decided in favour of assessee.
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