2006 (11) TMI 45

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....f the Commissioner (Appeals) No. P-III/200/2005, dated 27-6-2005. By this order Commissioner has partly set aside the order of the original authority No. 69/CEX/2004, dated 17-12-2004. The appeal No. E/4079/2005 is against the order of the Commissioner (Appeals) No. P-III/293/2005, dated 8-9-2005. By this order the Commissioner (Appeals) has set aside the demand of duty and penalty imposed by the ....

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....ber, 2003 to February, 2004 (period covered in appeal E/3301/2005) and in ER-1 returns for the period March, 2004 to September, 2004 (period covered in appeal E/4079/2005); (d)    The department felt that the credit on duty paid on molasses which have gone into the estimated losses of those products are to be reversed. Accordingly, the original authority confirmed the duty on the s....

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....that in respect of finished goods which are lost for whatever reason the duty is not being paid and since the products had not suffered any duty, the inputs which have gone into such exempted product is not eligible for credit and therefore the credit availed should be reversed. 5.I have given careful consideration to the submissions. It is noticed that in this particular case both the raw materi....