2017 (9) TMI 769

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..... l in the case of Bajaj Hindusthan Sugar Ltd. [2016 (8) TMI 386 - CESTAT ALLAHABAD] has held that Ethyl Alcohol and rectified spirit are one and the same - SCN not sustainable - appeal allowed - decided in favor of appellant. - E/52837/2015-EX[DB] - Final Order No. 70803/2017 - Dated:- 8-8-2017 - Mr. Anil Choudhary, Member (Judicial) and Mr. Anil G. Shakkarwar, Member (Technical) Shri Kapil .....

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..... ctified spirit got generated and rectified spirit is not specified in the first schedule to Central Excise Tariff Act, 1985. Therefore, in between the manufacture of excisable goods and non excisable goods got manufactured and, therefore, appellant was not entitled for benefit of said Notification No. 67/1995-CE and also appellant was not entitled for Cenvat Credit since the inputs were used in th .....

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..... the decision of this Tribunal in the case of Bajaj Hindusthan Sugar Ltd. v/s Commissioner of Central Excise, Lucknow reported at 2016 (340) ELT 535 (Tri.-All.). He has submitted that this Tribunal has held that Ethyl Alcohol and rectified spirit are one and the same and that these are not two different commodities and that in view of said decision of this Tribunal in the above stated case the sho .....

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