2018 (2) TMI 206

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...., Adv. For the Respondent - Ms. P. Hemavathy, Commr. ORDER Per: Archana Wadhwa The appellant is engaged in processing of imported raw sugar into white sugar on job work basis for M/s. Thiru Arooran Sugars Ltd., with whom they have entered into a contract. During the process of conversion of raw sugar into white sugar, molasses emerge. The appellant was clearing the white sugar on payme....

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....f limitation, for the period from Jan.'08 to Jul.'08. 3. The said notice culminated into an order passed by the original adjudicating authority, confirming the demand along with interest and imposing penalty. The order was upheld by Commissioner (Appeals) and hence the present appeal. 3. After hearing both sides duly represented by Shri S. Muthuvenkataraman, Advocate for the appellan....

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....he Tribunal's decision in the case of M/s. Thiru Arooran Sugars Ltd., Vs Commissioner of Central Excise reported as F.O.Nos.1330-1333/08, dated 20.11.2008, wherein the Tribunal held as under:- "The appellants are entitled to the benefit of Notification No.67/95-CE in respect of molasses used captively for the manufacture of rectified spirit and de-natured spirit. Therefore, the demand of du....

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..... -Mumbai) as also in the case of M/s. Mahadev Industries Vs Commissioner of Central Excise, Belgaum reported in 2000 (115) E.L.T. 452 (Tribunal) are on the issue that ownership of the inputs has no relevance in deciding the benefits to an assessee, which are otherwise available to him. We note that Notification No.67/95-CE, nowhere lays down the condition of ownership of the goods used captively.....