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2018 (7) TMI 153 - AT - Central ExciseBenefit of N/N. 67/95-CE - Captive consumption of molasses in the manufacture and clearances of rectified spirit - Department also took a view that the respondents have wrongly reversed an amount equivalent to 10% of the price of rectified spirit - Held that:- The Tribunal in the case of Sakthi Sugars Ltd. [2007 (6) TMI 471 - CESTAT, CHENNAI] held that the assessees therein were eligible to benefit of exemption under N/N. 67/95 in respect of the molasses captively consumed for manufacture of red sanders - Appeal dismissed - decided against Revenue.
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