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TMI Blog2017 (3) TMI 352X X X X Extracts X X X X X X X X Extracts X X X X ..... Anil G. Shakkarwar, Member (Technical) Shri Pradeep Kumar Mittal, Advocate, for Appellant Shri Praveen Kumar, Advocate, for Respondent Per: Anil Choudhary The present appeal is filed by the appellant, M/s Bajaj Hindustan Ltd., against Order-in-Original No. 58Commr./LKO/CX/2014-15 dated 31/03/2015 passed by Commissioner of Central Excise Customs, Lucknow. 2.1 Brief facts of the case are that the M/s Bajaj Hindustan Ltd., Rudhauli, Basti (Earlier Bajaj Hindustan Sugar Industries Ltd.) (hereinafter referred to as the appellant having Central Excise Registration Certificate No. AAACB4351JM013 (Earlier AABCT0694HXM006) are a composite sugar unit having distillery also. In sugar unit they are engaged in manufacture of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t is also used in their distillery for manufacture of above mentioned excisable products. 2.5 The appellant obtains Molasses for it s distillery either from their own sugar factory and claim the exemption under Notification No. 67/1995-CE dated 16.03.1995 as amended (captive consumption) or use the Molasses purchased from outside sugar Factories after payment of excise duty. The appellant had been availing Cenvat Credit of Central Excise duty that has been paid on Molasses and has been utilizing the same for the payment of excise duty on their final products. The benefit of said notification (67/1995) can be availed only when the final product is excisable. 2.6 The manufacturer is not entitled to Cenvat Credit on Molasses, other input ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... envat Credit amounting to ₹ 45,59,60,032/- has been taken by the appellant in distillery section of their unit for manufacture of Rectified Spirit which is a non-excisable goods. All these facts and figures have been admitted by Shri M.K. Singh S/o Shri Kapil Deo Sing, authorized signatory of the appellant in his statement dated 31.08.2012, recorded under Section 14 of Central Excise Act, 1944. In his statement, Shri M.K. Singh has admitted that during the period from August, 2007 to July, 2012, they have availed Cenvat Credit amounting to ₹ 37,59,19,941/- on 4866309.22 Qtls of duty paid Molasses received from their own unit as well as purchased from outside, ₹ 1,75,69,474/- on inputs other than Molasses, ₹ 3,24,89,6 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alcohol is denatured by mixing certain chemicals which make ethyl alcohol unfit for human consumption. Before 01.03.2005 chapter sub heading 2204.10 covered denatured ethyl alcohol of any strength and chapter sub heading no. 2204.90 covered ethyl alcohol except alcoholic liquor for human consumption and undenatured ethyl alcohol. From 01.03.2005 tariff item no. 22072000 covered ethyl alcohol and other spirits denatured of any strength. This led the Central Excise authorities to think that pre-denatured ethyl alcohol does not find placed in Central Excise Tariff. We find that the show cause notice contends that rectified spirit is manufactured in between the process to manufacture denatured spirit and rectified spirit does not find place ..... X X X X Extracts X X X X X X X X Extracts X X X X
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