2012 (8) TMI 828

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....dent. ORDER Heard both sides on the stay petition. 2. The appellant is a manufacturer of sugar and molasses. The molasses when cleared on sale, duty is being paid. Molasses is also being captively consumed during the process of manufacture of dutiable products like denatured spirit and fusel oil and in the manufacture of ethanol and rectified spirit which are exempted products. On the ground th....

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....er of Central Excise, Belgaum - 2007 (212) E.L.T. 234 (Tri.-Bang.). * Sakthi Sugars Ltd. v. Commissioner of Central Excise, Salem - 2008 (230) E.L.T. 676 (Tri.-Che.). 4. The learned Addl. Commissioner (AR) fairly submits that facts of the present case are substantially the same as the facts in the case of decisions relied upon by the learned advocate. 5. We have carefully considered the submis....