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    <title>2014 (11) TMI 919 - CESTAT CHENNAI</title>
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    <description>The Tribunal set aside the impugned orders, granting the appeals with consequential relief. It determined that the appellants qualified for the exemption under Notification No. 67/95-CE for molasses used in manufacturing Rectified Spirit and ENA. The Tribunal also found the denial of CENVAT credit on molasses purchased from other mills, as well as on inputs, input services, and capital goods used in electricity generation and distillery operations, to be unjustified.</description>
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      <description>The Tribunal set aside the impugned orders, granting the appeals with consequential relief. It determined that the appellants qualified for the exemption under Notification No. 67/95-CE for molasses used in manufacturing Rectified Spirit and ENA. The Tribunal also found the denial of CENVAT credit on molasses purchased from other mills, as well as on inputs, input services, and capital goods used in electricity generation and distillery operations, to be unjustified.</description>
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