2004 (12) TMI 496

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.... Shri P.M. Rao, JDR, for the Respondent. [Order]. -  Shri S.P. Ojha, ld. Consultant pleaded that the appellants are receiving molasses falling under sub-heading No. 1703.10 of the Schedule to the CETA from different factories. Controlled molasses is used exclusively for manufacture of country liquor and de-controlled molasses is used for the manufacture of Indian made foreign liquor and....

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....cohol based on records maintain in form PD-8 Part I & II, PD-9 and PD-13 prescribed by State Government. He has also given a certificate of recovery of ethyl alcohol per quintal of molasses (given at page 91-92 of paper book). He, therefore, stated that on the basis of the above said details, the quantity of the ethyl alcohol, which has gone for the manufacture of de-natured ethyl alcohol and the ....

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....d molasses used for the manufacture of de-natured ethyl alcohol if the appellants are able to establish the same. 4. I have considered the submissions made by both the sides. I find that it is not in dispute that the appellants are entitled for Modvat credit of the duty paid on the de-controlled used in manufacture of de-natured ethyl alcohol. According to Department, the appellants are....

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....s of this certificate. When the State Government is accepting the records maintained by appellants on the basis of which certificate is issued, the Department may accept such certificate of utilisation of molasses and granted credit of duty paid on such quantity of molasses. If the Department has any doubt about it they can examine the records maintained on the basis of which certificate of quanti....