TaxTMI 
TaxTMI 
2016 (3) TMI 1161
X X X X Extracts X X X X
X X X X Extracts X X X X
....RDER The revenue is in appeal against the impugned wherein ld. Commissioner (Appeals) after examining the records allowed Cenvat credit on capital goods used by the respondent for manufacturing of dutiable as well as exempted final product. 2. The facts of the case are that the respondent is engaged in manufacturing of Rectified Spirit, Extra Neutral Alocohol, Fermentation & Distillation, F....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ly availed Cenvat credit on the capital goods. Aggrieved from the said order, the revenue is before me. 3. The ld. AR submits that the capital goods used in processing of Rectified Spirits were not used in processing to denatured spirit therefore, the respondent is not entitled to availed Cenvat credit. 4. On the other hand, the ld. Counsel appearing on behalf of the respondent support....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... (ii) that demand is time barred because under Rule 57Q of the rules the appellants gave required declarations that in the manufacture of denatured spirit (DNS) and Fusel Oil capital goods are used as capital goods. 8. So far as the point raised by the appellants regarding use of capital goods in the manufacture of Denatured Spirit (DNS) is concerned the process of manufacture of both....
X X X X Extracts X X X X
X X X X Extracts X X X X
....that from the start of the manufacture of Denatured Spirit (DNS) from molasses and that the capital goods are used for the manufacture of both. It has been, argued that opinion of Shri Harkamaljit Singh, Reader, Department of Applied Chemical sciences and Technology, Guru Nanak Dev University, Amritsar has to be read only for a situation where Denatured Spirit (DNS) is made in a premises where fer....