2007 (12) TMI 123

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..... s far as rectified spirit is concerned, the same is not liable to Excise Duty as the product comes under the State Excise. Since the impugned goods are not excisable, there is no question of payment of any Education Cess on the 8% amount - E/151/2007 - 1446/2007 - Dated:- 26-12-2007 - Shri T.K. Jayaraman, Member (T) [Order]. - 1. The appellants manufacture Extra Neutral Alcohol (E.N.A) a .....

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..... of the lower authority. 2. The learned Departmental Representative reiterated the impugned order. 3. The learned Advocate pointed out that Education Cess in terms of Section 83 of the Finance Act, 2004 is leviable only on excisable goods. As far as rectified spirit is concerned, the same is not liable to Central Excise Duty as the product comes under the State Excise. Since the impugned g .....

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