credit of Rs.3,00,727/- taken on 6,014.53 qtls. of molasses and further cenvat credit of Rs.1,06,312/- involved ... first point relating to cenvat credit of Rs.3,00,727/- on molasses and dropped the demand. He, however, rejected the appellants contention
appellant, as while the appellant produced SDS out of the molasses purchased at controlled price, other manufactures in the vicinity, whose price is sought ... adopted by the Department, were manufacturing SDS out of free sale molasses being procured at much higher price. Beside this, the prices of the other
appeal are as under:-
1.1 The appellant are manufacturers of sugar and molasses chargeable to central excise duty. The molasses manufactured as by-product ... were found to be loaded with total quantity of 477 quintals of molasses involving duty of Rs.23,850/-. On enquiry with the drivers, while
short paid this amount of duty by adopting the assessable value of molasses at 40 per quintal while as per the order-in-original ... original to the extent that it determined the assessable value of molasses at Rs.185/- PMT on the basis of the price at which molasses
Wadhwa :
The appellants are engaged in the manufacture of sugar as also molasses. They filed various applications for remission of duty in respect of molasses ... clearances.
(d) That there was no removal of any quantity of molasses.
3. The also relied upon various decisions of the Tribunal as also
appellants are engaged in the manufacture of V.P. Sugar and molasses, classifiable under Chapter 17 of the Schedule to the Central Excise Tariff ... factory and verified stock of finished goods. They ascertained excess quantity of molasses of 6782.65 quintals involving central excise duty
claim for remission of central excise duty due on 1929.55 Qtls. of molasses under rule 21 of the Central Excise Rules, 2002. Excise Appeal ... this common order.
2. The appellant is a manufacturer of sugar. Molasses is a by-product of sugar and is an excisable goods. Besides being
Dated:
Per Rakesh Kumar:
The respondent are manufacturers of sugar and molasses chargeable to central excise duty. In the RT-12 Returns for the April ... Range Office, they had shown a quantity of 27,309.69 quintals of molasses involving duty of Rs.13,65,483/- pertaining
same issue viz. remission of duty on storage loss of molasses detected in the factory of the respondent viz. the UP State Sugar Corporation ... Appeal No. 1502 of 2008
2. This case relates to loss of molasses during the period Jan. 2003 to 2.12.2003. The duty remitted
brief, are that the appellants are engaged in the manufacture of Sugar, Molasses in the sugar plant, Electricity in the co-generation plant and Ethyl ... inputs, capital goods etc. During the process of manufacture of sugar, molasses emerges as a by-product. Sugar and Molasses are classifiable under sub-heading
