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
Customs, Visakhapatnam
2. M/s. Godavari Sugar Mills manufacture sugar and molasses. They are availing cenvat credit on capital goods and inputs used in relation ... also have a Distillery within the premises of the sugar factory. The molasses manufactured in the sugar unit is cleared to the Distillery on payment
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
various suppliers in the State of U.P. (who extract it from molasses), storage of the same for some time and export of the same ... assessed itself but it is not disputed that it is manufactured from molasses. It is also not in dispute that no process of mineral extraction
appeal and setting aside the demand of duty in respect of Molasses which according to the finding of the adjudicating authority was destroyed ... purpose. In the process of manufacture of sugar a bye-product Molasses is produced to the extent of approximately 4% of the quantity of sugarcane
issue to be decided by us in this appeal is whether the molasses produced by the appellants in their sugar plant prior ... duty under Item 15-CC of the Central Excise Tariff. Upto 18.6.1980, molasses was classified under Item of the Tariff as there was no separate
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
appellants") are engaged in the manufacture inter alia of molasses. By the Finance Bill (2) of 1980, a specific entry was inserted ... Central Excises & Salt Act, 1944 (hereafter the "Act"), for molasses (item No. 15 CC). It appears that appellants made a (false, according
