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2010 (6) TMI 460 - AT - Central ExciseCENVAT credit - Utilize the credit on molasses for payment of duty on sugar - The proviso to Rule 57F(12) enabled the assessee to utilize the credit of duty paid on molasses, towards payment of duty on sugar - The existence of the sugar and distillery divisions as two distinct units within the same factory would not ipso facto disentitle the assessee - If there is any conflict between the Tribunal’s decision and the Board’s clarification, the former will prevail - Hence, the assessee’s appeal succeeds and the Revenue’s fails
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