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2013 (1) TMI 324 - AT - Central ExciseCenvat Credit denied - Special Boiling Point Spirits (SBPS)/Solvent 1425 used by appellant as raw material for manufacture of rubber solution, which is used in retreading of tyres - Held that:- Legislature itself makes distinction between SBPS and “Motor Spirit commonly known as petrol” and hence, the SPBS cannot be equated with “Motor Spirit commonly known as petrol”. Moreover, from heading 271011 for “Light Petroleum oils and preparation” it is seen that there are several varieties of motor spirits covered under different sub-headings - Special Boiling Point Spirits of different boiling point range are covered under SH 2710 1111, 2710 1112 and 2710 1113, while other motor spirits are covered under SH 2710 1119 and “petrol” is classifiable under SH 2710 1119. What is excluded form the definition of ‘input’ is “Motor Spirits commonly known as petrol” not all the motor spirits - decided in favour of the appellant in the case of CCE v. Tuftween Petrochemicals (2005 (2) TMI 296 - CESTAT, NEW DELHI) and since it has not been stayed or set aside by any higher appellate authority, in terms of the Apex Court’s judgment in case of Union of India v. Kamlakshi Finance Corporation Ltd. reported in (1991 (9) TMI 72 - SUPREME COURT OF INDIA) the same is binding on the adjudicating authority - Cenvat credit not to be denied.
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