TMI Blog2007 (4) TMI 31X X X X Extracts X X X X X X X X Extracts X X X X ..... - 18-4-2007 - [Order per: T.K. Jayaraman, Member (T)]. - This appeal has been filed against the Order-in-Original No. 09/2006 dated 28-9-2006 passed by the Commissioner of Central Excise, Belgaum. 2. The Adjudicating Authority, in the impugned order, has confirmed following demands Rs. 6,77,770/-: Cenvat credit availed on Molasses in stock on 1-3-2005 Rs. 1,40,88,5 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant takes Cenvat credit on the molasses used in the manufacture of Rectified Spirit/Denatured Spirit. It is the contention of the Revenue that w.e.f. 1-3-2005, Rectified Spirit has become non-excisable and, therefore, no Cenvat credit could have been availed by the appellant. Apart from molasses, furnace oil is also used in the manufacture of Rectified Spirit as a fuel. Therefore, Revenue is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erefore, it cannot be said that Molasses is used only in the manufacture of Rectified Spirit. In other words, Molasses is used as a common input in the manufacture of exempted Rectified Spirit as well as dutiable Carbon Di-Oxide and Denatured Spirit. Hence, in terms of Rule 6 of Cenvat Credit Rules, if the credit on molasses used in or in relation to the manufacture of the said Rectified Spirit is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssing the molasses in the distillery resulting in the production of Carbon Di-Oxide and Rectified Spirit/Denatured Spirit. Therefore, it cannot be said that the furnace oil is used only in the manufacture of Rectified Spirit. It is actually a common input used in the manufacture of exempted Rectified Spirit/dutiable Denatured Spirit and Carbon Di-Oxide. The Tribunal, in the case of Raymond Ltd. v. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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