2015 (3) TMI 425

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..... Jagadish, Superintendent (AR) ORDER Per: B S V Murthy: The applicants have been denied the benefit of exemption under Notification No.67/95-CE dated 16.3.1995 on molasses cleared by them for captive consumption. Refund of more than Rs. 6.26 crores granted has been demanded back and further amount of more than Rs. 13.95 crores has been demanded under Rule 6(3) of CENVAT Credit Rules. 2. The le .....

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..... ribunal relied upon by the learned counsel in respect of the very same appellant on the very same issue is applicable to the facts of this case and the fact that the commissioner for a subsequent period has also followed this decision would support the case of the appellant. Moreover the decision in the case of Jeypore Sugar Co. Ltd. (supra) is also applicable. In this view of the matter, the requ .....

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