2013 (8) TMI 793

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....r, Advocate For the Respondent: Shri R.K. Mathur, DR JUDGEMENT Per Archana Wadhwa: After hearing both the sides, we find that the appellant is engaged in the manufacture of denatured ethyl alcohol and un-denatured ethyl alcohol, which is excisable and exempted products respectively. The raw material for the said product is molasses which the appellant are purchasing from outside on pay....

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....uct also. Accordingly, the appellants were directed to pay an amount of Rs.22,12,421.58 on the said captively consumed molasses. 3. It is seen that subsequently, the appellant claimed refund of 8% of the amount paid on the exempted final products, which amounted to Rs.14,10,236/-. During adjudication proceedings, the appellant alternatively claimed the cenvat credit of Rs.22 Lakhs approximately....

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....ed. Therefore, as regards merits of the case, we are of the view that since the molasses were being used for exempted as also for dutiable products, the appellant was liable to pay 8% of the value and the exempted final products in terms of Rule 57CC. As such, their refund claim of Rs.14,10,236/- is not called for. However, as they were availing the credit of duty paid on the purchased molasses, t....