2015 (3) TMI 425

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..... 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. (2012 (8) TMI 828 - CESTAT BANGALORE) is also applicable. In this view of the matter, the requirement of pre-d .....

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..... .8.2007 had held that if the appellant reverse the input credit attributable to inputs used in the manufacture of molasses which in turn is used in the manufacture of rectified spirit/neutral alcohol, the appellant need not pay any more duty or amount on molasses or rectified sprit/neutral alcohol. This decision as per the learned counsel has not been challenged at all. The ROM filed after eight m .....

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