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TMI Blog2017 (9) TMI 1690X X X X Extracts X X X X X X X X Extracts X X X X ..... e denatured spirit and rectified spirit does not find place in Central Excise Tariff with effect from 01.03.2005 and therefore CENVAT credit is not admissible as inputs & input services and capital goods going into manufacture of rectified spirit. Whether ethyl alcohol and rectified spirit are two different commodities or one and the same commodity? Held that:- The ethyl alcohol and rectific ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the benefit of Notification No.67/95-CE on molasses cleared from the sugar mill to the distillery, holding that the final product Rectified Spirit does not fall under First/Second schedule to Central Excise Tariff Act, 1985, thus, being non-excisable product. The Cenvat credit was also disallowed on the ground of wrong availment of Cenvat credit taken on molasses procured from outside and used ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bunal in the case of M/s Bajaj Hindusthan Sugar Ltd. Final Order No.A/70392/2016-EX[DB] dated 26th May, 2016 in Appeal No.E/52952/2015-EX[DB]. Under similar facts and circumstances this Tribunal had held as follows:- 6. 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 appellant have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... between the process to manufacture denatured spirit and rectified spirit does not find place in Central Excise Tariff with effect from 01.03.2005 and therefore CENVAT credit is not admissible as inputs input services and capital goods going into manufacture of rectified spirit and hence going into manufacture of denatured spirit. Before 01.03.2005, department accepted that rectified spirit is co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that ethyl alcohol and rectification 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 cause notice dated 14.08.2013 is not sustainable. As a result, we set aside the impugned order and allow the appeal with consequential reli ..... X X X X Extracts X X X X X X X X Extracts X X X X
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