2014 (1) TMI 1157

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..... irit in terms of the provisions of Rule 6 the appellant has already reversed the credit to the extent of 40 lakhs approximately – pre-deposits waived till the disposal – Stay granted. - E/2731-2735/2012 - - - Dated:- 20-2-2013 - MS. ARCHANA WADHWA AND SHRI SAHAB SINGH, JJ. For the Appellant : Shri R.K. Hasija, Advocate For the Respondent : Shri A.K. Jain, Jt. CDR ORDER Per Archa .....

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..... re not entitled to the Cenvat credit of duty paid on the molasses. 3. On the other, the appellants contention is that rectified spirit is admittedly an item covered under the Central Excise Act, as is clear from an exemption notification No. 3/2005-CE dated 25th February 2005 which grants exemption to rectified spirit. As such, rectified spirit is an excisable item but exempted. A part of the s .....

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