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2018 (3) TMI 824 - AT - Central ExciseCENVAT credit - molasses which has been used for manufacturing of rectify spirit which was ultimately used for manufacture of Indian Made Foreign Liquor (IMFL) - classification declaration under Rule 173-B of the Central Excise Rule, 1944 - Held that: - the reference made to the Hon’ble High Court of Allahabad has already been decided by the Hon’ble High Court vide order dated 08.02.2017 wherein the Reference No. 02/2001 filed by the Revenue has been dismissed - appeal dismissed - decided against Revenue.
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