2018 (9) TMI 1352

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.... Assistant Commissioner (AR) for Revenue Ms Shreya Dahiya, Advocate, for Assessee ORDER Per: Archana Wadhwa Both the appeals, one filed by the assessee and other filed by the revenue are being disposed of by a common order as they arise out of the same impugned order passed by Commissioner of Central Excise vide which he has confirmed the demand for the period prior 01.03.2005 and has dropp....

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....t instead of clearing the said spirits in terms of provisions of Rule 6 (3) (b), the assessee should have reversed the credit availed in respect of Molasses, which stands utilized in the manufacture of the said Spirit. Accordingly, proceedings were initiated, resulting in passing of the present impugned order vide which the denial of credit up to 01.03.2005 stands upheld by the Commissioner and fo....

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....5 (Tri.-All.) laying down that all the alcohols which result from the processing of molasses are identical and as such there was no need for any reversal of credit. The said finding of the Tribunal is based upon Hon'ble Supreme Court's decision in the case of State of Uttar Pradesh Vs Modi Distillery reported at 1996 UPTC 312 (SC). 5. Inasmuch as, the issue stands decided, we find no justifiable ....