2006 (7) TMI 457

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....nt. Shri P.K. Das, JDR, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. -  The applicants manufactured dutiable and nil duty chargeable ethyl alcohol falling under heading 2204.10 and 2204.90 respectively for which they used molasses procured on payment of duty and availed credit of the duties so paid on the molasses. Since part of the goods manufactured are nil rate of duty the....