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2023 (7) TMI 1117 - AT - Central ExciseCENVAT Credit - rectified spirit arising in the course of manufacture of sugar - excisable goods or not - recovery of input credit alongwith interest and penalty - Extended period of time limitation - levy of penalty - HELD THAT:- The very same issue was considered in the cases of RAJSHREE SUGARS AND CHEMICALS LTD. AND OTHERS VERSUS COMMISSIONER OF CENTRAL EXCISE, PUDUCHERRY AND OTHERS [2014 (11) TMI 919 - CESTAT CHENNAI], COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX VERSUS M/S. DHARANI SUGARS AND CHEMICALS LTD. [2022 (3) TMI 274 - SC ORDER]. The Tribunal in RAJSHREE SUGARS AND CHEMICALS LTD. AND OTHERS VERSUS COMMISSIONER OF CENTRAL EXCISE, PUDUCHERRY AND OTHERS [2014 (11) TMI 919 - CESTAT CHENNAI] held that the denial of Exemption Notification No.67/95-CE on molasses captively consumed to manufacture Rectified Spirit and Extra Neutral Alcohol (ENA) cannot be justified. Accordingly, denial of credit on molasses was also set aside. Thus, the impugned order cannot sustain and requires to be set aside - appeal allowed.
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