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TMI Blog2009 (2) TMI 601X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri P.V. Sheth, Advocate, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. Being aggrieved with the order passed by the Commissioner (Appeals), Revenue has filed the present appeal. We have heard Ms. M.I.J. Micheal, Jt. CDR appearing for the Revenue and Shri P.V. Sheth appearing for the respondents. 38/245 3. The said refund claim was rejected by the Deputy Commission ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nless and until the Ethyl Alcohol is denatured with the help of Di-Ethyl, the same cannot be cleared by the manufacturers of Ethyl Alcohol and cannot be used as an input by them. Since the product Di-Ethyl Phthalate is an essential material for procurement of Ethyl Alcohol, they are entitled to clear the same under the provisions of Cenvat Credit Rules, 2001 without payment of duty. The supplier o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tured. Ethyl Alcohol is denatured with the help of Di-Ethyl which is final product of the appellants. However, Di-Ethyl is an essential input for the manufacture of Ethyl Alcohol, which is subsequently used in the manufacture of Di Ethyl (Final product of the appellants). Thus, unless and until the Ethyl Alcohol is denatured with the help of Di-Ethyl Phthalate, the same cannot be used as an input ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... out that if the articles has acquired a different identity then it will cease to be a job work. Whether it will acquire the identity of a different commodity and will be known as a different articles in the commercial market or will emerge as a new article, is not given out in Exemption Notification. Therefore, it is obvious that the appellant is entitled to claim relief for the job work done eve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g through the above, we are of the view that no infirmity can be found in the order of the Commissioner (Appeals) as regards applicability of Notification No. 214/86 is concerned. As regards unjust enrichment also, it is seen that the duty paid by the appellant was not reimbursed to them by the distilleries. The said fact has not been disputed in the memorandum of appeal. Accordingly, we find no j ..... X X X X Extracts X X X X X X X X Extracts X X X X
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