New User   Login      
Tax Management India .com TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2015 (12) TMI 1574 - CESTAT ALLAHABAD

2015 (12) TMI 1574 - CESTAT ALLAHABAD - 2016 (43) S.T.R. 275 (Tri. - All.) - Cenvat demand - input services used in the manufacture of rectified spirit - 2% of total production of rectified alcohol is not used in the manufacture of denatured alcohol - original authority indicated that approximately 98% of is used for de-natured alcohol cleared on payment of duty - Held that:- there is no assertion with evidence by the Revenue regarding actual clearance of exempted rectified spirit by the respond .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

08/2009 - Final Order No. A/70119/2015 - Dated:- 17-12-2015 - Shri Anil Choudhary, Member (J) and B. Ravichandran, Member (T) Shri M.K. Sarangi, Joint Commissioner (AR), for the Appellant. Shri P. K. Mittal, Advocate, for the Respondent. ORDER [Order per : B. Ravichandran, Member (T)] - The appeal filed by the Revenue is against the order dated 31-3-2009 of Commissioner of Central Excise, Meerut-I. 2. Brief facts are that the respondents are engaged in the manufacture of sugar, molasses and .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

st dropping of a part of demand, is in the appeal before us. It is contended that the original authority indicated that approximately 98% of the total production of rectified alcohol is used for de-natured alcohol cleared on payment of duty. Hence, it is the plea of the Revenue that remaining 2% is not used in the manufacture of denatured alcohol and hence, appropriate credit of input services should have been ordered to be reversed by the original authority. 3. The ld. AR for the Revenue, .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version