2007 (12) TMI 123

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..... . They receive duty paid Molasses and take Cenvat credit of the duty paid along with the Education Cess. The Molasses is used in the manufacture of the above products. The rectified spirit is non-excisable and denatured spirit is cleared on payment of duty. Since common input is used in the manufacture of dutiable and non-excisable goods and as the appellants have not maintained separate accounts .....

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..... here is no question of payment of any Education Cess on the 8% amount. 4. On a very careful consideration of the issue, I agree with the contention of the learned Advocate and further I find that the learned Commissioner has not at all dealt with this point in his findings. Education cess is not liable to be paid on products, which are not liable to Central Excise duty. For reason stated above, I .....

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