2015 (11) TMI 1583

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....tative, for the Respondent. ORDER The appellants were engaged in the manufacture of Denatured Ethyl Alcohol (DEA), which is a dutiable product. During the process of manufacture of the dutiable product, Molasses Sludge waste was generated. The appellant cleared the sludge and paid the Service Tax on transportation of the goods. The appellant availed Cenvat credit on the input service for payment....

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....T.R. 744 (Tri.-Mum.). It is submitted that the appellant manufactured DNE, which is dutiable final product. 3. As per Rule 3 of the Cenvat Credit Rules, 2004, a manufacturer shall be allowed to take credit on inputs received in the factory for manufacture of final product or premises of the provider of output service. In the present case, the appellants availed credit on the inputs and input....