2012 (4) TMI 502

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..... AR), for the Respondent. [Order] -  The appeal is directed against order-in-appeal No. IPL/247/NSK/2008, dated nil passed by the Commissioner of Central Excise (Appeals), Nasik. 2. The appellant M/s. Madhukar S.S.K. Ltd., Jalgaon is engaged in the manufacture of sugar, molasses, denatured ethyl alcohol and potable ethyl alcohol. Molasses is the common input for the manufacture of both .....

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..... s at the time of clearance from their factory. Therefore, the appellant is not entitled for refund of the amount paid by them on the clearances of the exempted product under Rule 6(3)(a) of Cenvat Credit Rules, 2004. The case was adjudicated by the adjudicating authority who held that potable alcohol is an excisable item but exempted item under CETH 2207.1090. He further held that an amount of Rs. .....

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..... assifiable under Heading 2207.1090 and rate of duty is shown as the amount equivalent to that attributable to molasses used in its manufacture. Accordingly he rejected the refund claim. Hence the appellant is before me. 3. The ld. Advocate for the appellant submits that potable alcohol is non-excisable and therefore, by reversing the Cenvat credit attributable to the molasses consumed in the .....

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..... alcoholic liquors for human consumption is outside the purview of Central Excise levy. Thus, potable alcohol is not an excisable item at all. Thus the reference to potable alcohol as an exempted item by the lower adjudicating and appellate authorities is totally incorrect. Consequently, no Cenvat credit of duly paid on molasses can be taken under the Cenvat Credit Rules, 2004, in respect of molass .....

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..... d at the time of such reversal.  Further part of the refund claim is time barred. Unless all the relevant facts  mentioned above are ascertained, the quantum of eligible refund can not be determined. Therefore, the matter is remanded back to the original adjudicating authority for fresh consideration after ascertaining all the relevant facts and thereafter, pass an appropriate order in a .....

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