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    <title>cenvat credit</title>
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    <description>Cenvat credit on duty paid molasses, a by product of sugar, may be utilised for duty on sugar only if a demonstrable nexus exists between the molasses (input) and the manufacture of sugar; where nexus and proper account maintenance are lacking, utilisation is not permissible.</description>
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      <description>Cenvat credit on duty paid molasses, a by product of sugar, may be utilised for duty on sugar only if a demonstrable nexus exists between the molasses (input) and the manufacture of sugar; where nexus and proper account maintenance are lacking, utilisation is not permissible.</description>
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