9911796707
TMI Blog2011 (3) TMI 667X X X X Extracts X X X X X X X X Extracts X X X X ..... ale price of exempted category of ethyl alcohol which was used captively by the respondent for manufacture of country liquor is not available cannot be accepted in the revenue’s appeal - Decided in favour of the assessee - E/3757/2003 - A/273-274/2011-WZB/C-II(EB) - Dated:- 29-3-2011 - Shri Ashok Jindal, P.R. Chandrasekharan, JJ. REPRESENTED BY : Shri K. Lal, SDR, for the Appellant. Shri A.S. Kulkarni, Advocate, for the Respondent. [Order per : Ashok Jindal, Member (J)]. Revenue is in appeal against the impugned order. The respondent has also filed cross objection. 2. The facts of the case are stated to be that the above named respondents are engaged in the manufacture of Sugar, molasses and Ethyl Alcohol falling un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entral Excise Rules, 1944 which was correctly attracted in their case. 3. Revenue preferred an appeal before the Commissioner (Appeals) who confirmed the adjudication order thereafter. Aggrieved from the said order, revenue is in appeal before us on the ground that as rectified spirit manufactured by the respondent was not cleared in the market. Hence the provisions of Rule 57CC are not applicable and on the ground that provisions of valuation are not applicable to this case as no sale is involved. 4. The ld. DR submitted that if at all 8% duty is to be reversed then it is to be reversed on the value of country liquor. As admitted by the respondent that rectified spirit was captively consumed in the manufacture of another non-excisable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d under Rule 57AD(2A) and such applicability of Rule 57AD(2B) is not sustainable. For applicability of Rule 57AD(2B) it is essential to know the total price excluding the sale tax and other taxes if any paid on such goods on the exempted final product i.e. rectified spirit charge by the manufacture for the sale of such goods at the time of clearance from the factory. The sale of ethyl alcohol (similar exempted goods) i.e. rectified spirit has been admitted by the appellants. Therefore the argument that ethyl alcohol which was captively consumed in the manufacture of country liquor was not sold is not sustainable. Therefore, the department s contention that sale price of such good is not available is not tenable and as held by this Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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