9911796707
TMI Blog2006 (11) TMI 460X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Commissioner (Appeals) No. PII/BKS/234/2005, dated 6-5-2005. The Commissioner (Appeals) has set aside the demand of duty and penalty imposed by the original authority of vide his Order No. 05/Adj/2005 dated 31-1-2005. 2. Heard the learned DR for the appellant department. None appeared for the respondents and considered the submissions in the appeal petition. 3. The relevant facts, in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Appeals) has not agreed with the decision of the original authority and has held as follows; 4. I have carefully gone through the case records and the various submissions made by the appellants. The issue to be decided in this case, is whether the appellants are required to pay an amount equivalent to the Cenvat credit availed on molasses, contained in the quantity of rectified spirit and neutr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tand of the department in this regard is devoid of merit and is not sustainable. 4. The learned DR submits that in respect of finished goods which are lost for whatever reason the duty is not being paid and since the products had not suffered any duty, the inputs which have gone into such exempted product is not eligible for credit and therefore the credit availed should be reversed. 5. I hav ..... X X X X Extracts X X X X X X X X Extracts X X X X
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