2007 (12) TMI 123

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....ohol (E.N.A) and Denatured Spirit. They receive duty paid Molasses and take Cenvat credit of the duty paid along with the Education Cess. The Molasses is used in the manufacture of the above products. The rectified spirit is non-excisable and denatured spirit is cleared on payment of duty. Since common input is used in the manufacture of dutiable and non-excisable goods and as the appellants have ....