No Need to Pay 8% or 10% on Rectified Spirit & Ethyl Alcohol u/r 6(3)(b) Regulations.

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....Reversal of CENVAT Credit - in respect of clearance of Rectified Spirit, Un-denatured Ethyl Alcohol and Ethyl Natural Alcohol, there was not even need to pay 8% or 10% of the value of the said goods in terms of the Rule 6 (3) (b).....