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TMI Blog2013 (1) TMI 324X X X X Extracts X X X X X X X X Extracts X X X X ..... t range are covered under SH 2710 1111, 2710 1112 and 2710 1113, while other motor spirits are covered under SH 2710 1119 and “petrol” is classifiable under SH 2710 1119. What is excluded form the definition of ‘input’ is “Motor Spirits commonly known as petrol” not all the motor spirits - decided in favour of the appellant in the case of CCE v. Tuftween Petrochemicals (2005 (2) TMI 296 - CESTAT, NEW DELHI) and since it has not been stayed or set aside by any higher appellate authority, in terms of the Apex Court’s judgment in case of Union of India v. Kamlakshi Finance Corporation Ltd. reported in (1991 (9) TMI 72 - SUPREME COURT OF INDIA) the same is binding on the adjudicating authority - Cenvat credit not to be denied. - E/3066/200 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ition of input, that this view of the department is not correct, as what is excluded from the definition of input is motor spirit commonly known as petrol and SBPS and other solvents being used by the appellant are not motor spirits commonly known as petrol , that in this regard he relies upon the judgment of the Tribunal in the case of CCE, Meerut-II v. Tuftween Petrochemicals v. CCE, Meerut reported in 2005 (185) E.L.T. 203 (Tribunal-Delhi), wherein the Tribunal held that SBPS is not the same as the Motor Spirit commonly known as petrol and would be eligible for Cenvat credit as inputs, that though this judgment of the Tribunal was cited before the Commissioner the same has not been followed by him on the ground that the appeal aga ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... espect of motor spirit commonly known as petrol , which is different from the rate of duty for other motor spirits. Similarly, additional excise duty chargeable under Section 111 of the Finance Act, 1998 and special additional excise duty under Section 147 of the Finance Act, 2002 is chargeable only on Motor Spirit commonly known as petrol and not on other motor spirits. Thus, the legislature itself makes distinction between SBPS and Motor Spirit commonly known as petrol and hence, the SPBS cannot be equated with Motor Spirit commonly known as petrol . Moreover, from heading 271011 for Light Petroleum oils and preparation it is seen that there are several varieties of motor spirits covered under different sub-headings - Special Boil ..... X X X X Extracts X X X X X X X X Extracts X X X X
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