Custom, Excise & Service Tax Tribunal
M/S Dhampur Sugar Mills Ltd. Unit Dsm - ... vs Commissioner Of Central Excise, ... on 16 November, 2017
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL REGIONAL BENCH : ALLAHABAD COURT No. I APPEAL No. E/2921/2010-EX[SM] (Arising out of Order-in-Appeal No. 180-CE/MRT-II/2010 dated 25/05/2010 passed by Commissioner of Central Excise & Customs (Appeals), Meerut-II) M/s Dhampur Sugar Mills Ltd. Unit DSM - Chemical Appellant Vs. Commissioner of Central Excise, Meerut-II Respondent
Appearance:
Ms. Rinki Arora, Advocate, for Appellant Shri Pawan Kumar Singh, Superintendent (AR), for Respondent CORAM: Honble Mrs. Archana Wadhwa, Member (Judicial) Date of Hearing & Date of Decision : 16/11/2017 FINAL ORDER NO. 71528/2017 Per: Archana Wadhwa
The short issue involved in the present appeal of the appellant is, as to whether the Molasses generated/manufactured in the appellants factory during the course of manufacture of Sugar and captively used in the manufacture of Rectified Spirit, are entitled to the benefit of Notification No. 67/1995-CE dated 16/03/1995, or not.
2. After hearing both the sides, I find that the issue is no more res-integra and stands settled by the Tribunal decision in the case of M/s Thiru Arooran Sugars Ltd. & Sakthi Sugars Ltd. Versus Commissioner of Central Excise, Trichy (Salem) reported at 2009-TIOL-372CESTAT-MAD. The said decision stands confirmed by the Honble Supreme Court when the appeal filed by the Revenue was rejected, as in the case of Commissioner Versus Sakthi Sugars Ltd. reported at 2016 (332) E.L.T. A194 (S. C.). Further reference can be made to Tribunal decision in the case of Godavari Sugar Mills Ltd. Versus Commissioner of Central Excise, Belgaum reported at 2007 (212) E.L.T. 234 (Tri. Bangalore) & Rajshree Sugars & Chemicals Ltd. Versus Commissioner of Central Excise, Puducherry reported at 2016 (343) E.L.T. 462 (Tri. Chennai). It stands held in all the decisions that Molasses used for manufacture of Rectified Spirit are entitled to benefit of captive consumption by the said Notification No. 67/1995-CE dated 16/03/1995. In as much as, the issue is covered by the said decisions, I set aside the impugned order and allow the appeal with consequential relief to the appellant.
(Dictated & Pronounced in Court) Sd/-
(Archana Wadhwa) Member (Judicial) Ansari 1 2 Ex. Appeal No. 2921/10