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2015 (10) TMI 711 - ALLAHABAD HIGH COURT

2015 (10) TMI 711 - ALLAHABAD HIGH COURT - 2015 (323) E.L.T. 271 (All.) - CENVAT Credit - benefit of exemption of the notification dated 16.3.1995 - Captive consumption - Invocation of extended period of limitation - Suppression of facts - Held that:- Adjudicating Authority failed to take into account the object of the Central Excise Tariff (Amendment) Bill, 2004 as well as the statement of objects/reasons appended to the Bill. The adjudicating Authority has also over looked the fundamental prin .....

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ipathi, Sudeep Kumar For the Respondent : Deepak Seth Judgment Shri Deepak Seth, Advocate has accepted notice on behalf of respondent nos.1 to 3. He prays for and is allowed three weeks' time to file counter affidavit. List immediately after three weeks. The petitioner is engaged in the manufacture of V.P. Sugar, which is being categorized under the heading No.17011190, whereas molasses falling under the heading 17031000. The molasses emerges as a by-product during the manufacture of sugar i .....

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the introduction of sub-heading Ethyl Alcohol and other spirits other than denatured of any strength was chargeable to 'NIL' rate of duty and denatured spirit was chargeable at the applicable rate mentioned in the tarrif. Thus, Rectified Spirit, ENA etc. are excisable items, whereas Ethyl Alcohol and other spirits, denatured of any strength, continued to be exempted by virtue of notification dated 24.2.2005. Subsequently, notification dated 24.2.2005 was superseded by notification dated .....

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e petitioner, in furtherance thereof, files monthly return declaring the quantity of molasses transferred from its sugar unit to the distillery unit for captive consumption, and in view of the provisions of Rule 6 of the CENVAT Credit Rules the assessing authority did not raise any objection, but without any rhyme or reason notice has been issued on 27.9.2012 and in view of the decision of the Hon'ble Supreme Court in the case of Pahwa Chemicals Private limited v. Commissioner, (2005) 189 EL .....

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