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2008 (7) TMI 309 - CESTAT MUMBAIRectified spirit which is used in mfg. of country liquor (exempted good) as well as in denatured spirit - Demand for reversal of credit availed on molasses which is used in manufacture of rectified spirit – since appellants have reversed 8% of the price of rectified spirit - there is no sale of rectified spirit from the factory premises of the appellant, the clearance of such goods for captive consumption would amount to deemed sales – demand for reversal of credit not sustainable
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