2005 (12) TMI 176

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 4. The Deputy Commissioner confirmed the demand and computed the duty demand at 8% on the value of rectified spirit cleared at nil rate of duty. The Commissioner (Appeal) has examined the issue and noticed that the assessee had reversed proportionate credit on Molasses treating it as the input for manufacture of Rectified spirit. Therefore, she noted that the demands were not sustainable. We have .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nterim order has confined the order based on the provisions of Rule 57CC, the said provision is not relevant to the present issue involved as the respondent had reversed the entire credit taken on molasses used in the manufacture of exempted rectified spirit. Then the question of demanding duty at 8% does not arise. 4. On a careful consideration of the matter, we notice that the submissions made .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X