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    <title>2017 (4) TMI 981 - CESTAT HYDERABAD</title>
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    <description>Where molasses was used as a common input for both dutiable and exempted final products, reversal of proportionate CENVAT credit under Rule 6 satisfied the condition attached to Notification No. 67/95-CE. The amount treated as duty on molasses was in substance only the Rule 6 reversal, so it did not amount to delayed duty payment on the inputs and no interest was payable. The interest demand was therefore unsustainable and was set aside.</description>
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      <description>Where molasses was used as a common input for both dutiable and exempted final products, reversal of proportionate CENVAT credit under Rule 6 satisfied the condition attached to Notification No. 67/95-CE. The amount treated as duty on molasses was in substance only the Rule 6 reversal, so it did not amount to delayed duty payment on the inputs and no interest was payable. The interest demand was therefore unsustainable and was set aside.</description>
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