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TMI Blog2012 (11) TMI 560X X X X Extracts X X X X X X X X Extracts X X X X ..... Jt. CDR, for the Respondent. [Order per : Archana Wadhwa, Member (J) (for the Bench) (Oral)]. - The prayer in the application is to dispense with the condition of pre-deposit of duty of Rs. 4,05,33,870/- and penalty of identical amount. 2. After hearing both sides, we find that the appellant is engaged in the manufacture of denatured spirit/industrial alcohol falling under Chapter 22 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tank. This chemicals are pumped into the tank containing the fractionated spirit rich in impurities to denature it and the same get converted into denatured spirit after adding denaturants. 4. On the above basis, Revenue entertained a view that plant and machinery has no role in the manufacture of denatured spirit which is exclusively produced from fractionated spirit which was non-excisabl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... irit is manufactured. The process of manufacture of denatured spirit starts right from the stage of fermentation of molasses/grains. They submitted that the process of manufacture by their final product does not start and end with addition of denaturants. The entire process is required to be taken into consideration. Inasmuch as the denatured spirit has been held to be intermediate product in rela ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s rightly contended by the learned advocate that final denatured spirit with addition of the chemicals cannot be prepared unless the fractionated spirit comes into existence. As such, we fully agree with the learned advocate that the capital goods cannot held to be exclusively used in the manufacture of exempted intermediate product so as to deny the benefit of modvat credit. 8. In the above ..... X X X X Extracts X X X X X X X X Extracts X X X X
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