2013 (11) TMI 1171

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he appellant are manufacturing sugar and molasses. The molasses manufactured by the appellant in their sugar mill is cleared for captive consumption on payment of duty and cenvat credit of the duty paid on the same is taken. From the molasses, dutiable final products like SDS and also exempted final products like rectified spirit, ENA and power alcohol are manufactured. The departments case is th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....mpted final products -rectified spirit and ENA, the cenvat credit has already been reversed and quantum of cenvat credit reversed includes the cenvat credit involved on the quantity of molasses used in the manufacture of the exempted final products lost during storage and, therefore, there is no question of demanding cenvat credit again on the molasses which was used in the manufacture of exempted....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....of this, there is no question of reversing cenvat credit once again. She, therefore, pleads that requirement of pre-deposit of cenvat credit demand, interest thereon and penalty may be waived for hearing of the appeal and recovery thereof may be stayed till the disposal of the appeal. 5. Shri R.K. Mathur, ld. Departmental Representative opposed the stay application reiterating the findings of t....