TMI Blog2018 (9) TMI 1352X X X X Extracts X X X X X X X X Extracts X X X X ..... credit availed in respect of Molasses, which stands utilized in the manufacture of the said Spirit - Held that:- An identical issue stands considered by the Tribunal in the case of Commissioner of Central Excise, Salem, Vs M/s Salem Co-Operative Sugar Mills Ltd. [2016 (8) TMI 942 - MADRAS HIGH COURT] laying down that in respect of clearance of Rectified Spirit, Un-denatured Ethyl Alcohol and Ethyl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch he has confirmed the demand for the period prior 01.03.2005 and has dropped the same for the period from 01.03.2005 to 21.02.2007. 2. As per facts on record the appellants were engaged in the manufacture of Denatured Spirit, Rectified Spirit and Ethyl Natural Alcohol from the molasses brought out by them on duty payment. They availed the Cenvat credit of duty paid on the said Molasses and ut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h the denial of credit up to 01.03.2005 stands upheld by the Commissioner and for the period post 01.03.2005, the demand stands dropped. As such, both the sides are in appeal. 4. We find that an identical issue stands considered by the Tribunal in the case of Commissioner of Central Excise, Salem, Vs M/s Salem Co-Operative Sugar Mills Ltd. reported at 2016 (339) ELT 572 (Mad.) laying down that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... UPTC 312 (SC). 5. Inasmuch as, the issue stands decided, we find no justifiable reason to uphold the demand even for the period up to 01.03.2005. The same is accordingly set aside and the appeal filed by the appellant is allowed. 6. As regards the revenue s appeal the same becomes infructuous, inasmuch as the demand even for the period prior to 01.03.2005 stands set aside and as such there ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
