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2017 (9) TMI 769 - AT - Central ExciseBenefit of N/N. 67/1995-CE - case of Revenue is that in the manufacture of denatured spirit, rectified spirit got generated and rectified spirit is not specified in the first schedule to Central Excise Tariff Act, 1985, denying the benefit of notification - Held that: - this Tribunal in the case of Bajaj Hindusthan Sugar Ltd. [2016 (8) TMI 386 - CESTAT ALLAHABAD] has held that Ethyl Alcohol and rectified spirit are one and the same - SCN not sustainable - appeal allowed - decided in favor of appellant.
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