2005 (5) TMI 441

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..... the manufacture of Acetaldehyde, Acetic Acid, Acetic Anhydride, Ethyl Acetate etc., all of which were specified as final products in Notification No. 231/87-C.E., dated 1-10-1987 , which allowed credit of money to the manufacturer in respect of Ethyl Alcohol (input) used in the manufacture of the said final products. During the period of dispute (1-12-1993 to 28-2-1994), the appellants claimed mon .....

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..... ol content in the input. The assessee is aggrieved by this decision of the Commissioner (Appeals). Hence the present appeal. 2. Heard both sides. Ld. Consultant reiterates the appellants stand. According to him, the Notification does not differentiate Ethyl Alcohol from Denatured Spirit. On the other hand, ld. DR submits that, Ethyl Alcohol being only one of the ingredients of Denatured Spirit, .....

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..... only in respect of Ethyl Alcohol content of Denatured Ethyl Alcohol and denied the same in respect of Methyl Alcohol. No material has been brought on record to show that the Tribunal s interpretation has been upset by any competent court of law. 4. Following the aforesaid decision of the Tribunal, I sustain the impugned order and reject this appeal. (Order dictated and pronounced in open Court .....

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