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M/s. Kothari Sugars & Chemicals Ltd. Versus Commissioner of Central Excise, Trichy

2016 (7) TMI 1168 - CESTAT CHENNAI

Refund claim - Appellant has discharged duty on the molasses used in manufacture of ethyl alcohol while being processed for ethyl alcohol, the industrial alcohol that came out has suffered duty - prayer of the appellant is that the output (industrial .....

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ndustrial alcohol and non-dutiable product called portable alcohol and whether the industrial alcohol has suffered duty. For the misconception of the fact by the appellate authority, justice is to be advanced to the appellant since the facts are as n .....

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ty paid on molasses used for manufacture of dutiable output and duty therein paid. In the result, all the five appeals are allowed and refund is to be allowed by Adjudicating authority in accordance with law. - Decided in favour of assessee. - E/0082 .....

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ppellant s precise case as explained is that it is a manufacturer of sugar and while manufacturing such product, molasses comes out as its by-product. Such molasses when processed, ethyl alcohol is the outcome thereof. Such ethyl alcohol is either cl .....

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lasses, while being processed for ethyl alcohol, the industrial alcohol that came out has suffered duty. Therefore, prayer of the appellant is that the output (industrial alcohol) which has suffered duty should be set off against the input duty paid .....

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been denied. Prayer of the appellant is therefore to grant such refund since that is outcome of law allowing the cascading effect. 2. Revenue supports the order of the learned Commissioner (Appeals). 3. Perusal of the adjudication order as well as ap .....

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