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2017 (6) TMI 700 - CESTAT AHMEDABADMolasses used captively - benefit of N/N. 67/95-CE dated 16.3.95 - denial on the ground that the same was used in the manufacture of exempted product - time limitation - Held that: - while clearing the ethyl alcohol from the factory, manufactured from the molasses, the appellant had discharged 8% of the price of denatured ethyl alcohol - the demand notice issued in the year 2000 for recovery of duty short paid for the period December 1996 to June 1999 on molasses, which was used in the manufacture of ethyl alcohol cleared after discharging 8% of the price, cannot be sustained being barred by limitation - appeal allowed - decided in favor of appellant.
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