2017 (9) TMI 769

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....ellant Shri Pawan Kumar Singh (Supdt.) AR for Respondent ORDER The present appeal is directed against Order-in-Original No. 53/COMMR/CX/2014-15 dated 30/03/2015 passed by Commissioner of Central Excise & Service Tax, Lucknow. 2.  Brief facts of the case are that the appellants were manufacturers of Sugar and Molasses and Rectified Spirit and Denatured Spirit. The molasses manufact....

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....n excisable goods. Therefore, appellant was called upon to show cause as to why Cenvat Credit amounting to Rs. 66,76,880/- should not be recovered from them for the period from August, 2012 to March, 2013. Further, there was a proposal to deny benefit of Notification No. 67/1995-CE and demand Central Excise Duty of Rs. 1,55,34,975/-. In addition, there was a proposal to deny Cenvat Credit of Rs. 5....

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....rvive. 4.  Heard the learned AR who has agreed that the issue is squarely covered by this Tribunal's decision in above stated case of Bajaj Hindusthan Sugar Ltd. 5.  Having considered the rival contentions and on perusal or records we find that the contention for issue of the present show cause notice is that rectified spirit is not specified in the first schedule to Central Excise....