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TMI Blog2007 (11) TMI 174X X X X Extracts X X X X X X X X Extracts X X X X ..... . /MRT-II/2005 dated 9-9-2005. 2. The relevant facts of the case in brief are that the respondent are engaged in the manufacture of V.P. Sugar & Molasses, Ethyl Alcohol Denatured classified under heading 1701,1703 and 2204 of the schedule of the Central Excise Tariff Act, 1985. The respondent has been availing Cenvat credit on inputs i.e. molasses, which is used in the manufacture of dutiable as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... able. 4. The learned Counsel on behalf of the respondent reiterates the findings of the Commissioner (Appeals). He submits that the Rule 6(3)(a) of Cenvat Credit Rules shall not be applicable as there is no clearance of the exempted finished goods. 5. After hearing both sides and on perusal of the record, I find that there is no dispute of storage loss of the exempted finished goods wherein duty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rule 6(3)(a) 'if the exempted goods are (i) goods falling within heading No. 22.04 of the First Schedule to the Tariff Act; .... The manufacturer shall pay an amount equivalent to the Cenvat credit attributable to inputs used in or in relation to the manufacture of such final products at the time of their clearance from the factory; or'. In the instant case, there is no evidence to prove that the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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