TMI Blog2022 (3) TMI 274X X X X Extracts X X X X X X X X Extracts X X X X ..... de vide subheading 2204.90 with effect from 01.03.2005 - CESTAT [ 2014 (11) TMI 919 - CESTAT CHENNAI] held that denial of CENVAT credit on the Molasses purchased from other sugar mill used in the manufacture of Rectified Spirit and ENA are also liable to be set aside - HELD THAT:- The addition is not a substantive change or modification. In fact, the Tribunal has pointed out and it is accepted t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... PEAL NO.9088 OF 2018 - - - Dated:- 16-2-2022 - HON'BLE MR. JUSTICE SANJIV KHANNA AND HON'BLE MS. JUSTICE BELA M. TRIVEDI For Appellant(s) Mr. N. Venkataraman, ASG Mr. A.K. Srivastava, Sr. Adv. Mr. Mukesh Kumar Maroria, AOR Ms. Seema Bengani, Adv. Ms. Sunita Sharma, Adv. Mr. V. Chandra Shekara Bharathi, Adv. Mr. B. Krishna Prasad, AOR For Respondent(s) Mr. Rajeev Mishra, Adv. M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion is not a substantive change or modification. In fact, the Tribunal has pointed out and it is accepted that the changes were made pursuant to adoption and re-structuring of tariff from six digit to eight digit. The changes made were not with the intend to withdraw the existing benefits or to withdraw an exemption which had been given and had been enjoyed by the respondent/assessee for the last ..... X X X X Extracts X X X X X X X X Extracts X X X X
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