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2012 (10) TMI 451 - CESTAT, KOLKATACenvat credit – intermediate product - manufacture of ethyl alcohol – Held that:- Question of duty liability of the intermediate product arises only when the finished goods are exempted - When the appellant is in the manufacture of dutiable as well as non excisable goods, question of looking into the intermediate product does not arise in the determination as to the final product - requirement of pre deposit waived
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