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2007 (4) TMI 187 - HC - Central ExciseEthyl Alcohol was partly used in the mfg. of denatured Ethyl Alcohol & partly in the mfg. of Indian Made Foreign Liquor - assessee reversed credit to the extent of an amount equivalent to 8% of total price of the ethyl alcohol (non-excisable and used as input for production of IMFL) in terms of Rule 6(3)(b) – revenue plea that Rule 6(3) is not applicable, unless the excisable product & non-excisable product are produced by the common process, is non-acceptable – no question of law arise
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