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TMI Blog2012 (12) TMI 922X X X X Extracts X X X X X X X X Extracts X X X X ..... The appellant filed this appeal against the impugned order passed by the Commissioner of Central Excise, Nasik. 3. The brief facts of the case are that the appellants are engaged in the manufacture of sugar and molasses. The appellants were availing Modvat credit in respect of duty paid on molasses in their distillery section for further manufacture of ethyl alcohol. Denatured ethyl alcohol is c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (130) ELT 93; and (b) Ugar Sugar Works Ltd, Belgaum vs CCE, Belgaum reported in 2004 (115) ECR 250 5. In the case of Ugar Sugar Works Ltd cited supra the Tribunal followed the earlier decision in the case CCE vs Kesar Enterprises Ltd cited supra and set aside the demand which is confirmed on the same ground. The Tribunal held as under: "6. We have carefully considered ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The department's claim is that since the IML is a non-excisable product which is manufactured from rectified spirit used in their distillery and Modvat / Cenvat credit is availed for molasses, therefore, the appellants are not entitled for the benefit under Rule 57CC / 57 AD as that procedure is applicable only to manufacture of products which are excisable. Therefore instead of reversing 8% pric ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or the purpose of manufacture of IMFL but by itself it is final product also. Rectified spirit is sold in the market. Thus it is an excisable product falling under chapter sub heading 2204.90. IMFL is non-excisable product. Rule 57CC speaks of final product as exempt or chargeable to nil rate of duty. Thus it will cover only excisable product and not non-excisable product. Hence, we hold that IMFL ..... X X X X Extracts X X X X X X X X Extracts X X X X
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