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2017 (11) TMI 649 - AT - Central ExciseCENVAT credit - Rule 6 (3A) of the CENVAT Credit Rules 2004 - rectified spirit - Held that: - identical issue decided in the case of Bajaj Hindustan Sugar Ltd. Vs. CCE Lucknow [2016 (8) TMI 386 - CESTAT ALLAHABAD], where it was held that ethyl alcohol and rectification spirit are on 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 - appeal allowed - decided in favor of appellant.
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