2007 (6) TMI 152

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..... - Dated:- 27-6-2007 - Dr. Chittaranjan Satapathy, Member (T) and Shri D.N. Panda, Member (J) [Order per : Chittaranjan Satapathy, Member (T).] - Heard both sides. 2. The appellants use Molasses for manufacture of Denatured Ethyl Alcohol, which is excisable and Ethyl Alcohol of human consumption which is not excisable. They have taken credit for duty paid on molasses. The Adjudicating .....

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..... e that Ethyl Alcohol for human consumption is not in the category of exempted goods and do not fall within Heading 22.04 as the same are not excisable at all. As such, the cited provisions under Rule 6 is not applicable to the goods at band. Further, we find that the main Rule 3 of the Cenvat Credit Rules, 2004 allows a manufacturer of final product to take credit of duty on inputs. The expressi .....

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