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TMI Blog1997 (9) TMI 303X X X X Extracts X X X X X X X X Extracts X X X X ..... s. [Order]. - In this appeal filed by M/s. Somaiya Organics (I) Ltd., the matter relates to the eligibility of the denatured Ethyl Alcohol to the benefit of money credit scheme under Notification No. 231/87-C.E., dated 1-10-1987, as amended, issued under Rule 57K of the Central Excise Rules, 1944. The appellants were bringing denatured ethyl alcohol and were taking credit on such denatured ethy ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al products as the raw material was eligible for the credit of money subject to the conditions as given in that notification. Under Heading No. 22.04 ethyl alcohol of any strength, whether denatured or not, but not including alcoholic liquor for human consumption, was excisable. The denatured ethyl alcohol is ethyl alcohol for the purposes of Heading No. 22.04. Shri D.K. Nayyar, JDR, had contended ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecially denatured Ethyl Alcohol used in the manufacture of styrene under Rule 57K read with Notification No. 231/87-C.E., dated 1-10-1987, as amended. (issued from File No. IV/16/23/89/MP1)." 4. The learned Advocate had also referred to the definition of denaturation, denatured alcohol and specially denatured alcohol as appearing in Concise Chemical and Technical Dictionary edited by H. Benn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es. The denaturation will differ depending upon the finished product in which the denatured ethyl alcohol is to be used. 6. In view of the above, it does not appear proper to deduct the quantity of denaturant from the denatured ethyl alcohol for the purposes of extending the benefit of Notification No. 231/87 C.E. 7. The learned Departmental Representative had referred to the Tribunal' ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or alternately, once acetaldehyde is manufactured and entitled to the benefit of the scheme, its further polymerisation into paraldehyde cannot disentitle it from the above benefit." 8. In view of the above discussion, I consider that the demand of Central Excise duty in respect of denaturants in the denatured ethyl alcohol was not correct. 9. The appellants have also referred to the q ..... X X X X Extracts X X X X X X X X Extracts X X X X
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