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2023 (9) TMI 712 - AT - Central ExciseExemption benefit under N/N. 67/95-CE dt. 16.03.1995 as amended - captively consumed molasses - HELD THAT:- The Tribunal in the case of 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 67/95 on molasses captively consumed to manufacture Rectified Spirit & DNA cannot be justified. The demand cannot sustain and requires to be set aside - Appeal allowed.
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