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TMI Blog2011 (9) TMI 613X X X X Extracts X X X X X X X X Extracts X X X X ..... t Per Jyoti Balasundaram On hearing both sides, we find that the issue in dispute in the present case stands covered by precedent decision of the Tribunal in the assessee's own case reported in 2010 (262) ELT 545 in which the Tribunal has held as under :- "Heard both sides. The appellants are manufacturers of sugar who obtain molasses as a by product which in turn are used to produce Ethyl Alco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot apply if the final products are exempted or charged to nil rate of duty. The Notification has been amended with effect from 1-6-2001. This amendment allows exemption even in respect of exempted and nil rated final products if 8% is paid under Rule 57AD corresponding to earlier Rule 57CC. 4. The appellants have paid 8% on the rectified spirit but since the period is p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ification No. 67/95 cannot be denied as the department has not shown that the rectified spirit cleared by the appellants is a dutiable excisable goods and is either exempted or carries nil rate of duty. We find this line of argument attractive as prima facie undenatured ethyl alcohol is outside the scope of the central excise levy. For the purpose of the main provision of Notification No. 67/95, w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f duty. 6. At this stage, we note that only alcoholic liquor for home consumption is specifically excluded from the union list and hence it requires to be effectively verified that the undenatured ethyl alcohol (rectified spirit) cleared by the appellants without payment of duty is actually alcoholic liquor for home consumption. Subject to this aspect being verified, the appellants will be entitl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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