1 cexa7-11 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPEAL NO.7 OF 2011 The Commissioner of Central Excise, Pune-II ..Appellant. V/s. M/s. Kumbhi Kasari SSK Ltd. ..Respondent. Mr. A.S. Rao for the appellant. Mr. M.H. Patil for the respondent. CORAM : J.P. DEVADHAR AND SMT. R.S. DALVI, JJ. DATED : 24TH MARCH, 2011 P.C. :- 1. The question raised in this appeal is, whether the CENVAT credit is admissible on molasses contained in the rectified spirit which is in turn used in the manufacture of denatured spirit, which is a dutiable product and extra alcohol which is not dutiable, which is lost during the manufacture of extra neutral alcohol. The Tribunal following its decision in CCE, Pune V/s. Sahakar Maharshi Shankarro Mohite Patil SSK Ltd. in order No.A/552/555/08/CII dated 23/6/2008 dismissed the appeal filed by the revenue and allowed the claim of the assessee. 2 cexa7-11 2. Counsel for the revenue states that similar decision of the Tribunal in the case of CCE, Pune V/s. Gadhinglaj Tal. SSK Ltd. in Appeal No.E/565/05/Mum dated 25/7/2005 has been accepted by the revenue. In this view of the matter, we see no merit in the appeal and the same is dismissed with no order as to costs. (SMT. R.S. DALVI, J.) (J.P. DEVADHAR, J.)