9911796707
TMI Blog2007 (9) TMI 97X X X X Extracts X X X X X X X X Extracts X X X X ..... ainable - E/1681/2001 - A/704-705/2007-WZB/C-II(EB) - Dated:- 12-9-2007 - [Order per : M.V. Ravindran, Member (J)]. - This appeal is filed by the revenue against the order-in-appeal No. PI/32/2001 dated 16-2-2001. 2. The relevant facts that arise for consideration are the respondents are manufacturing "Extra Neutral Alcohol", which was manufactured out of molasses on which Modvat credit wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted 21-6-2000 set aside the Commissioner (Appeals) order and remanded the matter for t novo determination. The ld. Commissioner (Appeals) while taking up the issue in de novo proceedings, set aside the impugned order of the adjudicating authority and allowed the appeals of the assessee. 4. The ld. Jt. CDR submits that the respondent having collected the amount of 8% reversed by them under Ru ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... utilized the duty paid molasses in the manufacture of sugar and during the course of manufacturing of sugar extra neutral alcohol arises, which is exempted. The perusal of the records clearly indicate that when ever appellants sold extra neutral alcohol, they had reversed the credit taken on molasses by paying 8% of the value of extra neutral alcohol. It is seen from the records that the responden ..... X X X X Extracts X X X X X X X X Extracts X X X X
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