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2017 (12) TMI 1276 - AT - Central ExciseWhether ethyl alcohol and rectified spirit are two different commodities or one and the same commodity? Held that: - Hon’ble Supreme Court in the case of State of Uttar Pradesh Vs M/s Modi Distillery and others [1995 (8) TMI 300 - SUPREME COURT] has held that ethyl alcohol and rectified 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 - appeal dismissed - decided against Revenue.
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