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2018 (2) TMI 813 - AT - Central ExciseBenefit of N/N. 67/95 - denial on the ground that molasses has been consumed in the manufacture of non-excisable ethyl alcohol - Held that: - 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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