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2018 (9) TMI 1352 - AT - Central ExciseReversal of CENVAT Credit - manufacture of Denatured Spirit, Rectified Spirit and Ethyl Natural Alcohol - Revenue entertained a view that instead of clearing the said spirits in terms of provisions of Rule 6 (3) (b), the assessee should have reversed the credit availed in respect of Molasses, which stands utilized in the manufacture of the said Spirit - Held that:- An identical issue stands considered by the Tribunal in the case of Commissioner of Central Excise, Salem, Vs M/s Salem Co-Operative Sugar Mills Ltd. [2016 (8) TMI 942 - MADRAS HIGH COURT] laying down that in respect of clearance of Rectified Spirit, Un-denatured Ethyl Alcohol and Ethyl Natural Alcohol, there was not even need to pay 8% or 10% of the value of the said goods in terms of the Rule 6 (3) (b). There is no justifiable reason to uphold the demand even for the period up to 01.03.2005. Appeal dismissed - decided against Revenue.
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