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TMI Blog2018 (8) TMI 407X X X X Extracts X X X X X X X X Extracts X X X X ..... llant Shri Sandeep Kumar Singh (Dy. Commr.) AR for Respondent ORDER Per: Anil G. Shakkarwar The present appeal is arising out of Order-in-Appeal No.04-CE/M-II/2013 dated 28/01/2013 passed by Commissioner (Appeals), Customs & Central Excise, Meerut. 2. The brief facts of the case are that the appellants were manufacturing sugar, molasses and rectified spirit. They were clearing molasses on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issioner (Appeals). The learned Commissioner (Appeals) through impugned Order-in-Appeal held that rectified spirit was non-dutiable product and since appellant was not manufacturing any dutiable final product, the said Cenvat credit was not admissible to them. Therefore, learned Commissioner (Appeals) rejected the appeal before her. Aggrieved by the said order, appellant is before this Tribunal. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w relied upon by the appellant. 5. Having considered the submission from both the sides and on perusal of record, we find that the appellants were manufacturing excisable commodity and therefore they were entitled to avail Cenvat credit which was reversed by the Central Excise officers. We, therefore, hold that appellants were entitled for refund of Cenvat credit of Rs. 1,47,95,154/-. We direct t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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