9911796707
TMI Blog2017 (12) TMI 1276X X X X Extracts X X X X X X X X Extracts X X X X ..... 2952/15-EX[DB] dated 26.05.2016 reported at 2016-TIOL-2063-CESTAT-All. 2. Subsequently, the Final Order was signed on 28th March, 2017. On 11th May, 2017 Mr. Rajesh Chhibber, Advocate pointed out that there are some mistakes apparent on the face of record, in the said Final Order, changing the very nature/meaning of the Final Order. Appreciating the same, the Bench directed the appeal to be listed under the heading to be mentioned on 15th May, 2017. On 15th May, 2017 upon hearing the parties and examining the Final Order this Tribunal appreciated that there are several errors in the Final Order, changing the very purport of the Order. Accordingly, the Final Order No.70332/2017 was recalled for redrafting the order, in ter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ral Excise Tariff. Therefore, CENVAT credit on inputs and capital goods and input services going into manufacturer denatured spirit are not available to the respondent. Therefore, the respondent was served with the show cause notice dated 17.04.2013 proposing recovery of allegedly wrongly availed CENVAT credit of Rs. 32,11,76,640/- with proposal for payment of interest and imposition of penalty. The said show cause notice was adjudicated through Order-in-Original dated 19.08.2013 which is impugned order. The appellant submitted their defense before the original authority. In their submission they have given write up on process of manufacture, where they have stated that the process of manufacture of denatured spirit from fermentation of mol ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also submitted copy of Apex Court's ruling in the case of State of Uttar Pradesh and others Vs. M/s Modi Distillery etc. [1996 U.P.T.C.-312] he stated that in para 9 of the said ruling the Hon'ble Supreme Court has given its observation about ethyl alcohol which clearly establishes that rectified spirit is nothing but ethyl alcohol and ethyl alcohol is finding the place in said tariff item 22072000. Therefore, rectified spirit cannot be presumed to be not having place in Central Excise Tariff with effect from 01.03.2005. 9. We have taken the rival contentions into consideration and also have gone through the case records and paper books submitted during the hearing. We find that the respondent has a composite unit where sugar and mola ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he case of State of Uttar Pradesh Vs M/s Modi Distillery and others (supra) in para 9 has observed as follows : - "The ISI specifications had divided ethyl alcohol into several kinds of alcohol. Beverages and industrial alcohols were clearly and differently treated. Rectified spirit for industrial process was defined as spirit purified by distillation having a strength of not less than 95% by volume of ethyl alcohol." It is very clear from the observation of Hon'ble Supreme Court that ethyl alcohol and rectified spirit are one and the same. We, therefore, hold that rectified spirit which is not used for human consumption is nothing but ethyl alcohol and is finding place in tariff item no. 22072000. We, therefore, hold that the show caus ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
