2015 (3) TMI 517

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....espondent : Dr B S Meena, Addl. Commissioner (AR) JUDGEMENT Per: P R Chandrasekharan: The appeal and stay petition are directed against Order-in-Original No. 25/CEX/2013 dated 10/09/2013 passed by the Commissioner of Central Excise, Customs & Service Tax, Nashik. 2. Vide the impugned order, a demand of Rs. 96,07,807/- along with interest thereon has been confirmed against the appellant....

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.... spirit and denatured spirit is cleared on payment of duty. Only about 5% of the rectified spirit is cleared as such on which the appellant has paid a sum @ 6% of the value of the exempted product. It is the contention of the appellant that as far as the demand towards the credit availed on molasses used in the manufacture of rectified spirit the same is not sustainable in law as the ultimate prod....

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....earned Addl. Commissioner (AR) appearing for the Revenue reiterates the findings of the adjudicating authority and submits that as far as rectified spirit cleared as such, since the said item is a non-excisable item, the appellant is not entitled to take any credit at all and, therefore, the appellant was required to reverse the credit of the duty paid on molasses consumed in the manufacture of re....