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    <title>2018 (8) TMI 407 - CESTAT ALLAHABAD</title>
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    <description>The Tribunal held that the appellants were entitled to Cenvat credit on molasses used in manufacturing rectified spirit, as they were manufacturing an excisable commodity. The Tribunal also classified rectified spirit as a dutiable product, allowing the refund claim. Consequently, the Tribunal directed the refund of the reversed amount, emphasizing the significance of accurate classification of excisable goods for Cenvat credit eligibility.</description>
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      <link>https://www.taxtmi.com/caselaws?id=364935</link>
      <description>The Tribunal held that the appellants were entitled to Cenvat credit on molasses used in manufacturing rectified spirit, as they were manufacturing an excisable commodity. The Tribunal also classified rectified spirit as a dutiable product, allowing the refund claim. Consequently, the Tribunal directed the refund of the reversed amount, emphasizing the significance of accurate classification of excisable goods for Cenvat credit eligibility.</description>
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