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2017 (9) TMI 1690 - AT - Central ExciseCENVAT Credit - whether the appellant, a manufacturer of sugar and molasses and also having a distillery division, whether Cenvat credit have been rightly denied? - Benefit of N/N. 67/95-CE - SCN contents that rectified spirit is manufactured in 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. Whether ethyl alcohol and rectified spirit are two different commodities or one and the same commodity? Held that:- The ethyl alcohol and rectification spirit are one and the same - rectified spirit which is not used for human consumption is nothing but ethyl alcohol and is finding place in tariff item no. 22072000 - SCN not sustainable. Appeal allowed - decided in favor of appellant.
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