departments case is one of clandestine production and removal of molasses by the assessee. Since molasses is a byproduct of sugar industry, molasses cannot ... there cannot be any allegation relating to clandestine production and removal of molasses. In other words, the departments case has no legs to stand
Anil Choudhary :
The Appellant is a manufacturer of cane sugar, molasses and denatured alcohol and is in Appeal against Order-in-Appeal ... August, 2011, the appellants have procured inputs for their distillery unit, being molasses, the main raw material. For procurement of the same, they have incurred
manufacture of Denatured Alcohol and Ethyl Alcohol from the captive use of molasses generated in the factory. The molasses were used in the manufacture ... respondents cleared Alcohol from the factory which was manufactured from the molasses issued for the manufacture of rectified spirit. The department had recovered the duty
Standard Fire and Special Perils Policy which inter-alia covered stock of molasses kept in the factory building of the complainant to the extent ... Insurance Co. Ltd. being 40%. On 13.04.2008, at about 08:30 am, molasses kept in one of the tanks in the factory premises
manufacture of sugar. During the course of manufacture of sugar, molasses emerges as a by-product. This molasses is stored in steel tanks/pucca pits ... payment of duty from time to time. The storage and clearance of molasses is physically controlled by the State Excise Department as molasses
business of manufacture of crystal sugar through vaccum pan process. Molasses is produced as a by product.
The storage, sale, supply and distribution of molasses ... authorities to issue necessary directions relating to sale and supply of molasses. In exercise of the said power, various orders have been issued from time
819C of 2014 rejecting
the prayer for the petitioner to return deceased
molasses has been assailed.
It appears that the molasses were
seized from ... excess to the prescribed quantity permissible
under the provisions of W.B. Molasses Control
(Regulation, Storage and Transport)Notified Order,
1986. Under the said Order
appellants are manufacturers of Indian made foreign liquor (IMFL) for which molasses is the main raw-material. Besides IMFL, they also manufacture Carbon Dioxide chargeable ... First Schedule to the Central Excise Tariff Act 1985. The appellant procured molasses from various sources. Vide Notification No.6/97-CE (NT) dated
ethyl alcohol is not. For manufacture of both, the common input is molasses. The appellant generates molasses in their own factory in course of manufacture ... sugar; they do not pay any duty on this molasses. They also purchase molasses from outside on payment of duty. These two types of molasses
operation of crushing of sugar cane there was an excess production of Molasses correspondingly. This excess production of molasses resulted in storage of the molasses ... masonry tank was very good at the time of storing of the molasses and the roof of the tank was also very strong. Appellants
