2015 (12) TMI 1574

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....mmissioner (AR), for the Appellant. Shri P. K. Mittal, Advocate, for the Respondent. ORDER [Order per : B. Ravichandran, Member (T)] - The appeal filed by the Revenue is against the order dated 31-3-2009 of Commissioner of Central Excise, Meerut-I. 2. Brief facts are that the respondents are engaged in the manufacture of sugar, molasses and de-natured spirit. The Revenue entertain....

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....alcohol and hence, appropriate credit of input services should have been ordered to be reversed by the original authority. 3. The ld. AR for the Revenue, reiterated the grounds of appeal and when asked specially about the quantification of clearance of rectified spirit amounting 2%, he informed that an inference has been made based on the findings of the original authority at Para 4.7 of t....

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....on cargo handling services, all other services are covered by the provisions of Rule 6(5). 5. We have heard both the sides and examined the appeal records. We find that there is no assertion with evidence by the Revenue regarding actual clearance of exempted rectified spirit by the respondent to the extent of 2% of total production. An inference made is the reason for this appeal. However,....