https://www.taxtmi.com/caselaws?id=114900 The Tribunal ruled in favor of the appellants, allowing Modvat credit on duty paid for de-controlled molasses used in manufacturing de-natured ethyl alcohol. Despite challenges in determining the exact quantity due to quality variations and storage practices, the State Excise Department's certification was accepted as sufficient proof. The case was remanded to the Commissioner with directions to grant the credit based on the certification, emphasizing the importance of relying on maintained records unless valid doubts arise, and encouraging cooperation between the parties in case of uncertainties. en-us Mon, 13 Dec 2004 00:00:00 +0530 Tue, 22 May 2012 11:13:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114900 The Tribunal ruled in favor of the appellants, allowing Modvat credit on duty paid for de-controlled molasses used in manufacturing de-natured ethyl alcohol. Despite challenges in determining the exact quantity due to quality variations and storage practices, the State Excise Department's certification was accepted as sufficient proof. The case was remanded to the Commissioner with directions to grant the credit based on the certification, emphasizing the importance of relying on maintained records unless valid doubts arise, and encouraging cooperation between the parties in case of uncertainties. Case-Laws Central Excise Mon, 13 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114900