9911796707
TMI Blog2011 (9) TMI 613X X X X Extracts X X X X X X X X Extracts X X X X ..... rectified spirit cleared by the appellants is a dutiable excisable goods and is either exempted or carries nil rate of duty. undenatured ethyl alcohol (rectified spirit) cleared by the appellants without payment of duty is actually alcoholic liquor for home consumption subject to it exemption will be granted. - E/1035/03 - - - Dated:- 7-9-2011 - Ms. JYOTI BALASUNDARAM, Dr. CHITTARANJAN SATAPAT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8% of the value of clearance of such undenatured ethyl alcohol (rectified spirit) under the impression that such payment is required under Rule 57CC since input duty credit has been taken and the appellants are manufacturing both dutiable finished goods and rectified spirit on which no duty is paid. 3. The appellants have claimed exemption on molasses under Notification No. 67/95-C.E. dated 16-3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 12) E.L.T. 234 (Tri.-Bang.) (b) CCE, Ahmedabad v. Tilaknagar Industries Ltd. - 2008 (225) E.L.T. 51 (Bom.) (c) Sakthi Sugars Ltd. v. CCE, Salem - 2008 (230) E.L.T. 676 (Tri.- Chen.) However, after perusal of these decisions, both sides agree that these decisions relate to periods after amendment of the Notification No. 67/95. 5. From the appeal memorandum, we find that the appellants have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e proviso which denies the exemption for exempted and nil rated final product, the goods must be excisable. The excisable goods are defined in the Central Excise Act, 1944 as goods specified in the tariff schedule as being subject to a duty of excise. Since undenatured ethyl alcohol is outside the purview of the central levy, it is not subject to a duty of excise under the Central Excise Act, 1944 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t claiming the refund of the amount of 8% of the value of denatured ethyl alcohol in these proceedings. 7. As regards the cross objection filed by the department against the stay orders, we find there is no provision to file such cross objection and hence the same are rejected." 2. Following the ratio of the above decision, which is applicable on all fours to the facts of the present case, we ..... X X X X Extracts X X X X X X X X Extracts X X X X
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