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2007 (6) TMI 471 - AT - Central ExciseExemption - rectified spirit - Captive consumption - Cenvat/Modvat credit - Held that: - similar issue decided in the case of GODAVARI SUGAR MILLS LTD. Versus COMMISSIONER OF C. EX., BELGAUM [2006 (11) TMI 497 - CESTAT, BANGALORE], where it was held that where the final product is Ethyl Alcohol and other spirits denatured of any strength, it is sufficient if the cenvat credit attributable to inputs in the exempted product is reversed or paid - appeal allowed.
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