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TMI Blog2006 (5) TMI 216X X X X Extracts X X X X X X X X Extracts X X X X ..... pondent in this case are engaged in the manufacture of sugar molasses, denatured rectified spirit (ethyl alcohol) and Fusel Oil. They cleared rectified spirit at NIL rate of duty and reversed an amount equivalent to 8% of the value of such rectified spirit during the period from 1-4-2001 to 28-2-2002. However, in the light of Central Board of Excise and Customs, New Delhi Circular No. 615/6/2002-C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... redit taken on the molasses which was used in the manufacture of the ethyl alcohol which was exempted/not excisable. They were required to pay back the Cenvat credit amounting to Rs. 33,11,307/- attributable to 15340,40 MT. of molasses used in the manufacture of rectified spirit cleared during the period from 1-4-2001 to 28-2-2002 after taking into consideration the amount of 8% of the value of su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eal) has failed to notice that the amount of Rs. 8,09,479/- was not part of the earlier show cause cum demand notice issued for Rs. 33,11,307/- as is clear from Annexure-A attached to the Show cause notice. For the month of February, 2002 the proportionate credit on molasses amounted to Rs. 15,95,425/- out of which the assessee had reversed an amount of Rs. 6,38,400/- equivalent to 8% of the recti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -2002 which was not challenged by the department. Consequent to this order the assessee became entitled to refund of Rs. 8,09,479/- which was paid by them under protest even though the same was not part of the Show cause notice. The Asstt. Commissioner s order is regarding the leviability of the duty and not only on quantum of duty. As Asstt. Commissioner has held that no duty is leviable, the app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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