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2023 (8) TMI 1318 - AT - Central ExciseCaptive Consumption - molasses manufactured and captively consumed for the manufacture of ‘neutral alcohol’, ‘rectified spirit’ which is not appearing in the first schedule to Central Excise Tariff Act, 1985 - denial of N/N. 67/95-CE dated 16.03.1995 as amended - HELD THAT:- The issue is squarely covered by the Final Order of Tribunal in the case of M/S MANKAPUR CHINI MILLS LTD., M/S BALRAMPUR CHINI MILLS LTD. VERSUS C.C.E. & S.T. -LUCKNOW [2017 (5) TMI 391 - CESTAT ALLAHABAD] and BANNARI SMMSN SUGAR LTD VERSUS C.C.,C.E. & S. T-MYSORE [2018 (2) TMI 813 - CESTAT BANGALORE], which was affirmed by the Hon’ble Apex Court in the case of COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX VERSUS M/S. DHARANI SUGARS AND CHEMICALS LTD. [2022 (3) TMI 274 - SC ORDER], where it was held that rectified spirit which is not used for human consumption is nothing but ethyl alcohol and is finding place in tariff item No. 2207 20 00. Appeal allowed - decided in favour of appellant.
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