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2019 (12) TMI 112 - AT - Central ExciseBenefit of N/N. 67/95 - Captive consumption - molasses, denatured spirit, ethanol, etc. - denial of benefit on the ground that molasses has been consumed in the manufacture of non-excisable ethyl alcohol - HELD THAT:- Tribunal has already passed series of order in respect of the same issue. Therefore, the issue is no longer res integra - This Bench in appellant’s own case BANNARI SMMSN SUGAR LTD VERSUS C.C.,C.E. & S. T-MYSORE [2018 (2) TMI 813 - CESTAT BANGALORE] has observed 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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