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of <h1>Manufacturer's Appeal Allowed for Simultaneous Scheme Utilization | Duty Credit on Molasses</h1> The Tribunal allowed the appeal of the appellant, a manufacturer of acetic acid, who availed both Modvat and money credit schemes simultaneously. The ... Money credit The appellant manufactured acetic acid from molasses and ethyl alcohol. They took credit on duty paid on molasses and used it for duty on acetic acid. Ethyl alcohol was later notified as an input. The appellant availed both Modvat and money credit schemes simultaneously. The Tribunal accepted the appellant's contention and allowed the appeal, setting aside the demand for recovery of credit.
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