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TMI Blog2018 (8) TMI 407X X X X Extracts X X X X X X X X Extracts X X X X ..... appellants were manufacturing excisable commodity and therefore they were entitled to avail Cenvat credit which was reversed by the Central Excise officers - refund of credit allowed - appeal allowed - decided in favor of appellant. - APPEAL No. E/57500/2013-EX[DB] - A/71253/2018-EX[DB] - Dated:- 25-6-2018 - Mrs. Archana Wadhwa, Member (Judicial) And Mr. Anil G. Shakkarwar, Member (Technical) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the manufacture of rectified spirit during the period from April, 2008 to February, 2011 entertaining a view that rectified spirit is non-excisable and does not find place in Central Excise Tariff with effect from 01/03/2005. The appellant submitted an application for refund of the said amount. The said refund Application was decided through Order-in-Original dated 18/09/2012, wherein the Applic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ucknow reported at 2016 (340) E.L.T. 535 (Tri.-All.). The learned counsel has submitted that undisputedly Ethyl Alcohol is excisable commodity and that this Tribunal as in the case of M/s Bajaj Hindusthan Sugar Ltd. (Supra) held that rectified spirit and Ethyl Alcohol are one of the same and therefore they were entitled for said claim of refund. 4. Heard the learned A.R. for Revenue who has agr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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