TMI Blog2004 (12) TMI 496X X X X Extracts X X X X X X X X Extracts X X X X ..... Consultant pleaded that the appellants are receiving molasses falling under sub-heading No. 1703.10 of the Schedule to the CETA from different factories. Controlled molasses is used exclusively for manufacture of country liquor and de-controlled molasses is used for the manufacture of Indian made foreign liquor and ethyl alcohol. A part of ethyl alcohol is converted into de-natured ethyl alcohol. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te Government. He has also given a certificate of recovery of ethyl alcohol per quintal of molasses (given at page 91-92 of paper book). He, therefore, stated that on the basis of the above said details, the quantity of the ethyl alcohol, which has gone for the manufacture of de-natured ethyl alcohol and the quantity of the molasses utilized for the manufacture of de-natured spirit was worked out. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tablish the same. 4. I have considered the submissions made by both the sides. I find that it is not in dispute that the appellants are entitled for Modvat credit of the duty paid on the de-controlled used in manufacture of de-natured ethyl alcohol. According to Department, the appellants are storing both the controlled and de-controlled molasses in the same tank. There is difference in the qu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... asis of which certificate is issued, the Department may accept such certificate of utilisation of molasses and granted credit of duty paid on such quantity of molasses. If the Department has any doubt about it they can examine the records maintained on the basis of which certificate of quantity utilised was issued or prescribed a method acceptable to Department. 5. In view of this position, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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