2012 (4) TMI 610

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....ri Gangadhar J.M., Advocate, for the Respondent. JUDGMENT [Judgment per : Subhash B. Adi, J.]. - This appeal is by the Commissioner of Customs, Central Excise and Service Tax questioning the order of the Appellate Tribunal in No. Excise 574/2005, dated 3-8-2009 [2010 (250) E.L.T. 390 (Tri. - Bang.)] reversing the Order-in-Original No. 12/2005, dated 22-3-2005. 2. The respondent-asses....

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.... in original dated 23-3-2005 held that the assessee is not entitled for Cenvat Credit Scheme and he is liable to pay the balance credit of Rs. 83,56,155/-, which benefit he had availed on the basis that he had manufactured the Denatured Ethyl Alcohol in the distillery. On the basis of the same, a show cause notice was issued to the assessee dated 25-10-2004. The assessee who was aggrieved by the O....

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....ute that the toxin was mixed up with Ethyl Alcohol in the tanker and the process of manufacturing was complete. The dispute with regard to whether it was done within the distillery or not. But there is no evidence to show that the mixing is done outside the distillery. 6. The learned counsel for the appellant failed to show that the manufacturing process was outside the distillery and in f....