9911796707
TMI Blog2000 (10) TMI 114X X X X Extracts X X X X X X X X Extracts X X X X ..... enatured Spirit. Ethyl Alcohol is exempt from payment of duty. The three assessees had taken credit of the duty paid on Molasses. The credit proportionate to be inputs used in the manufacture of product namely Ethyl Alcohol was sought to be used by the assessees for payment of duty on sugar. To do this they took recourse to the provisions of Rule 57F(12) of the Central Excise Rules, 1944 which read as under : "Credit of specified duty allowed in respect of any inputs may be utilised by the manufacturer of the final products towards payment of duty of excise on any of the following, namely :- (a) On any of the final products in the manufacture of which such inputs are intended to be used in accordance with the declaration filed u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... garded. Under these circumstances, a clear picture emerges that the requirements of the main Rule that the credit of specified duty allowed in respect of any inputs is to be utilised on any of the final products in the manufacture of which such inputs are intended to be used in accordance with the declaration filed under Rule 57G, continues to hold full sway. In the facts of the present matter, it is nobody's case that sugar was the final product in the manufacture of which Molasses were the inputs intended to be used in accordance with assessee's declaration filed under Rule 57G." In this belief he confirmed the demand in each case. Hence these appeals. 3.We have heard Shri V. Sridharan appearing along with Shri T. Vishwanathan and S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... puts which were utilised in the manufacture of duty free final goods. Rule 12 cannot be read in isolation but that the inputs would first have to pass the test of Rule 57C and Rule 57CC. In other words, where the credit is capable of being allowed it could be allowed to be utilised. The utilisation under Rule 57F(12) could be claimed only if the same is allowed under Rule 57C. 7.On receipt of this order the assessees in each case claimed that they had taken the route prescribed by Rule 57CC. Today each of the appellants has produced certificates from the Jurisdictional Central Excise Officials supporting this claim. Copies of these certificates had been marked to the DR also. The certificates are in addition to the Affidavit earlier filed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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