9911796707
TMI Blog2025 (3) TMI 960X X X X Extracts X X X X X X X X Extracts X X X X ..... Chemicals Ltd. [2022 (3) TMI 274 - SC ORDER] and Tribunal in appellant's own case vide Final order No. 20879 - 20886/2023 dated 25.08.2023 [2023 (8) TMI 1318 - CESTAT BANGALORE] has set aside the demand, holding that rectified spirit which is not used for human consumption is nothing but ethyl alcohol and is finding place in tariff item No. 2207 20 00.
Conclusion - Ethyl Alcohol and Rectified Spirit are excisable goods under Tariff Item No. 2207 20 00, and the exemption notification applies accordingly.
Appeal allowed. X X X X Extracts X X X X X X X X Extracts X X X X ..... e manufacture of Rectified Spirit (RS) / Extra Neutral Alcohol (ENA). Accordingly, appellant reversed the input credit and there after refund claims filed by the appellant were sanctioned by the Respondent vide orders dated 11.02.2008. Thereafter, Revenue filed ROM before this Tribunal for recalling and modification of Final Order No. 964/07 dated 21.08.2007, on the ground that the final products viz, Rectified Spirit / Extra Neutral Alcohol manufactured by the appellant are exempted/non-excisable goods. The said ROM application was dismissed by this Tribunal on the grounds of delay and the appeal before the Hon'ble High Court of Karnataka was dismissed and further appeal before the Supreme Court was also dismissed. 3. In view of the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the process of manufacture of sugar carried out in their factory is a continuous process during which the 'molasses' emerges and is removed to their own distillery for further fermentation and distillation process, which results in emergence of ethyl alcohol. Ethyl alcohol, which is also known as 'rectified spirit' is an excisable goods classifiable under CETH 22072000 and thus finds specific mention in the CETA, 1985, after its amendment in 2005 (when it was made into 8 digits). The Ld. counsel draws our attention to the decision of the Hon'ble Tribunal in the case of M/s.Manakpur Chini Mills Ltd. Vs. CCE - 2017 (6) GSTL 188 (T), wherein it was held that - "6. We have taken the rival contentions into consideration an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d is whether ethyl alcohol and rectified spirit are two different commodities or one and the same commodity. We find that the Hon'ble Supreme Court in the case of State of Uttar Pradesh v. 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 the Hon'ble Tribunal that ethyl alcohol and rectified spirt are one and the same. We, therefore, hold that rectified spirit which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the appellant. " 8. The Learned counsel for the appellant during the hearing submits that the issue is no more res-integra. The issue is settled in favor of the appellant as per the judgment of the Hon'ble Supreme Court in the case of Commr. of Cus., C.Ex & ST., Vs. Dharani Sugars & Chemicals Ltd., reported in 2022 (379) ELT (556)(SC). And also in appellant's own case, this Tribunal vide Final order No. 20879 - 20886/2023 dated 25.08.2023 reported in 2023 (8) TMI 1318 - CESTAT BANGALORE, M/s. NSL Sugars Ltd., Vs. Commissioner of Central Excise, Mysore-I Division reported in 2024 (8) TMI 992 CESTAT BANGALORE, and in the matter of M/s. Bannari Amman Sugars Ltd. Vs. Commissioner Central Excise Mysore III Division, Mysore reported in 202 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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