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TMI Blog2017 (3) TMI 1585X X X X Extracts X X X X X X X X Extracts X X X X ..... er No. A/70332/2017-EX(DB) - Dated:- 28-3-2017 - Shri Anil Choudhary, Member (J) and Anil G. Shakkarwar, Member (T) Shri Rajeev Ranjan, Joint Commissioner (AR), for the Appellant. Shri Bipin Garg, Advocate, for the Respondent. ORDER [Order Per : Anil Choudhary, Member (J)] : The present appeal is filed by the Revenue against Order-in-Original No. 03/COMMR./LKO/CX/2013-14, dated 19-8-2013 passed by Commissioner of Central Excise Customs, Lucknow. 2. Heard the parties. 3. The brief facts of the case are that the respondent are having composite unit comprising of sugar mill and distillery division. They are engaged in the manufacture of Sugar and molasses, ethyl alcohol, rectified spirit and Denatured Absolute Al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ure where they have stated that the process of manufacture of denatured spirit from fermentation of molasses is continuous process. On fermentation, ethyl alcohol is manufactured which is also called as rectified spirit. So as to make rectified spirit unfit for human consumption denaturing is done by mixing rectified spirit with certain chemicals and they are not clearing rectified spirit at all and rectified spirit is nothing but ethyl alcohol. They, further, contented that there are no provisions in the Cenvat credit Rules that if a non-excisable product emerges in between the manufacturer of excisable product in a continuous process, Cenvat credit is inadmissible. They have also contended that rectified spirit is finding place at Tariff ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he rival contentions into consideration and also have gone through the case records and paper books submitted during the hearing. We find that the appellant have a composite unit where sugar and molasses are manufactured. Further the molasses on fermentation in the distillery ethyl alcohol is obtained. Ethyl alcohol is denatured by mixing certain chemicals which make ethyl alcohol unfit for human consumption. Before 1-3-2005 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 1-3-2005 Tariff Item No. 2207 20 00 covered ethyl alcohol and other spirits denatured of any strength. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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