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TMI Blog2013 (8) TMI 793X X X X Extracts X X X X X X X X Extracts X X X X ..... e 57CC. As such, their refund claim of Rs.14,10,236/- is not called for. However, as they were availing the credit of duty paid on the purchased molasses, they were also entitled to the credit of duty paid on the captively consumed molasses. - the cenvat credit of duty paid on the captively consumed molasses would be available to them. - Decided partly in favor of assessee. - Appeals No.E/313 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant in the manufacture of excisable as also exempted products, they were paying 8% on the clearance value of exempted products in terms of Rule 57 CC of erstwhile Central Excise Rules. 2. During the period October, 1996 to September, 1997, Revenue entertained a view that the molasses, which originated in the appellant s own factory on which the appellant had not paid any duty on account of c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aim for cenvat credit of Rs.22 Lakhs and as such, the same cannot be entertained. 4. After hearing both the sides, we find that ld. Advocate has also agreed that the refund of 8% on the final exempted products was not called for. However, the duty paid on the captively consumed molasses was availed as cenvat credit to the assessee. We note that such alternative claim made by the assessee before ..... X X X X Extracts X X X X X X X X Extracts X X X X
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