2012 (10) TMI 451

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..... cisable goods, question of looking into the intermediate product does not arise in the determination as to the final product - requirement of pre deposit waived - E-229/2009 - SP-237/KOL/2011 - Dated:- 19-9-2011 - S/Shri B.S.V. Murthy, Ashok Jindal, JJ. REPRESENTED BY : Shri D.K. Saha, Consultant, for the Appellant. Shri S. Mishra, Addl. Commissioner for the Respondent. [Order per .....

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..... e ld. Commissioner has taken a view that whole of the credit amount on molasses is to be reversed since the ethyl alcohol is manufactured in the first stage which is non excisable and only Denatured Ethyl Alcohol is an excisable product. According to the ld. Commissioner since ethyl alcohol emerges first and thereafter utilized for different purposes, the credit of duty paid on molasses is not adm .....

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