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TMI Blog2017 (11) TMI 649X X X X Extracts X X X X X X X X Extracts X X X X ..... cial) And Shri Anil G. Shakkarwar, Member (Technical) Present for the Appellant: Shri S.P. Ojha (Consultant) Present for the Respondent: Shri Rajeev Ranjan (Joint Commissioner) A.R. ORDER Per: Anil Choudhary The present appeal has been filed against Common Order-in-Original No.ALD/Excise/000 MP (Dem.132/2014, 129/14 & 152/14) 62 to 64 of 2015 dated 01.12.2015 passed by Commissioner, Central Excise & Service Tax, Allahabad (U.P.). 2. Heard the Parties. 3. The facts precisely are that the appellants are engaged in the manufacture of Ethyl Alcohol, Denatured Ethyl Alcohol, Indian Made Foreign Liquor (IMFL) and Fusel Oil. Only denatured Ethyl Alcohol and Fusel Oil falling under Chapter sub-heading Nos.2207 20 00 and 3824 90 90 of the Fir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld/2014 Dated 26.09.2017 Sept. 2013 to July 2014 Rs.6,76,62,230/- Total Rs.54,36,30,638/- The Commissioner vide Common Order-in-Original No.ALD/Excise/000 MP (Dem.132/2014, 129/14 & 152/14) 62 to 64 of 2015 dated 01.12.2015 confirmed demand of duty amounting to ₹ 54,36,30,276/- along with interest and imposed equal penalty of ₹ 54,36,30,276/-. He appropriated duty amounting to ₹ 48,78,37,276/- already reversed by the appellants at the time of clearance e of Ethyl Alcohol, and IMFL and effectuated his orders on the grounds that Tariff item 2207 and Tariff sub-heading No. 2207 20 00 do not include rectified spirit and as such is liable to be treated as non-excisable goods and secondly that the CENVAT chain is snapped wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in dispute. It is also not in dispute that the appellants have reversed CENVAT credit at the time of clearance of Ethyl Alcohol and IMFL, therefore CENVAT Credit taken on molasses cannot be denied. He referred to Tariff item 2207 and sub-heading No.2207 20 00 which includes Ethyl Alcohol and other spirits denatured in any strengths and submitted that the Ethyl Alcohol and Spirit are interchangeable name of the same product and there is no distinction. He invited reference to Final Order No.70392/2016-EX(DB) dated 26.5.2016 in the case of Bajaj Hindustan Sugar Ltd Vs. CCE Lucknow and Final Order No.A/70345-70346/2017-EX(DB) dated 28.3.2017 in the case of M/s Balrampur Chini Mills and another Vs. CCE, Lucknow of this Tribunal wherein identic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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