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2014 (8) TMI 84 - AT - Central ExciseCenvat Credit - Utilization of credit taken on molasses for payment of duty on Sugar - credit of duty paid on molasses was taken for use in the manufacture of ethyl alcohol in the Distillery Division - Held that:- From a reading of sub-rule (3), it is abundantly clear that there is no one-to-one correlation required between the input and the output and the duty paid on any input can be utilized for payment of any duty of excise on any final product. The decision of this Tribunal in the various case laws relied upon by the appellant also support this view. Therefore, prima facie, the appellant has made out a case for grant of stay. - stay granted.
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