9911796707
TMI Blog2015 (12) TMI 1574X X X X Extracts X X X X X X X X Extracts X X X X ..... t used in the manufacture of denatured alcohol - original authority indicated that approximately 98% of is used for de-natured alcohol cleared on payment of duty - Held that:- there is no assertion with evidence by the Revenue regarding actual clearance of exempted rectified spirit by the respondent to the extent of 2% of total production. An inference made is the reason for this appeal. However, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he manufacture of sugar, molasses and de-natured spirit. The Revenue entertained certain doubts regarding eligibility of credit on various input services availed by the respondents as these services appeared to be used in the manufacture of rectified spirit, which is exempted from Excise duty. Proceedings were initiated against the respondents by way of show-cause cum demand dated 1-8-2008. After ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s been made based on the findings of the original authority at Para 4.7 of the impugned order. 4. The ld. Counsel for the respondent, states that there is no ground for invoking Rule 6(3) of Cenvat Credit Rules, 2004 in the present case. He drew our attention to their plea recorded by the original authority at Para 3.6.2 of the impugned order. In terms of Rule 6(5) of Cenvat Credit Rules, 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... total production. An inference made is the reason for this appeal. However, even, if it is considered that such 2% of rectified spirit has been cleared by the respondent, the plea made by the respondent as recorded by the original authority regarding applicability of Rule 6(5) of Cenvat Credit Rules, 2004, has to be considered the services or of such nature, which do not attract the provision of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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