2014 (1) TMI 274

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....) JUDGEMENT Per. Archana Wadhwa :- The short issue involved in the present appeal is as to whether the appellants, who are manufacturer of Denatured Ethyl Alcohol and Fusel Oil and are availing the benefit of Cenvat credit of duty paid on the molasses, are entitled to avail the full duty paid on the quantum of the molasses recorded by them or the said credit is required to be reduced to the ext....

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.... the case of Kesar Enterprises, Learned Member has considered the issue. He has placed reliance on several other decision of this Tribunal. We find that the Revenue was not successful in appeal against the decision of the Tribunal before the Supreme Court. For the purpose of Cenvat credit, we do not find a different view to be taken where the input is molasses and the quantity is reduced due to st....