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2016 (8) TMI 386 - AT - Central ExciseCenvat credit - Recovery - wrong availment on rectified spirit - Whether ethyl alcohol and rectified spirit are two different commodities or one and the same commodity - Held that:- 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. Therefore, it is very clear from the observation of Hon'ble Supreme Court that ethyl alcohol and rectification spirit are one and the same. Hence,the rectified spirit which is not used for human consumption is nothing but ethyl alcohol and is finding place in tariff item no. 22072000. - Decided in favour of appellant with consequential relief
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