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2009 (3) TMI 171 - CESTAT, MUMBAIMolasses – Demand - appellants had taken Cenvat Credit of the duty paid on molasses by the manufacturer - The appellant was the procurer of molasses. According to the revenue, they were not entitled to take Cenvat Credit of an amount of duty which was liable to be paid by themselves – held that - In the instant case, duty was admittedly ‘paid’ on the molasses by its manufacturer and that duty was never refunded. Levy of duty on the same goods from the procurer on the strength of Rule 4(2) of the Central Excise Rules, 2002 would militate against one of the basic tenets of taxation law, which says that there can be no double taxation on the same goods - The question whether the appellants as procurer of the molasses could be denied the benefit of Cenvat Credit is squarely covered by the Board’s Circular - The credit taken by the appellants of the duty ‘paid’ on molasses by its manufacturer is, therefore, in order.
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