2017 (9) TMI 1690

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.... Advocate for Appellant Shri Rajeev Ranjan, Joint Commissioner (AR), for Respondent ORDER Per: Anil Choudhary The issue in these appeals is whether the appellant, a manufacturer of sugar and molasses and also having a distillery division, whether Cenvat credit have been rightly denied. Other issue is of denying the benefit of Notification No.67/95-CE on molasses cleared from the sugar mill ....

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....sue herein is squarely covered vide the precedent order of this Tribunal in the case of M/s Bajaj Hindusthan Sugar Ltd. Final Order No.A/70392/2016-EX[DB] dated 26th May, 2016 in Appeal No.E/52952/2015-EX[DB]. Under similar facts and circumstances this Tribunal had held as follows:- 6. We have taken the rival contentions into consideration and also have gone through the case records and paper boo....

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....w cause notice contents that rectified spirit is manufactured in between the process to manufacture denatured spirit and rectified spirit does not find place in Central Excise Tariff with effect from 01.03.2005 and therefore CENVAT credit is not admissible as inputs & input services and capital goods going into manufacture of rectified spirit and hence going into manufacture of denatured spirit. B....