TMI Blog2009 (9) TMI 863X X X X Extracts X X X X X X X X Extracts X X X X ..... eld that: - only alcoholic liquor for home consumption is specifically excluded from the union list and hence it requires to be effectively verified that the undenatured ethyl alcohol (rectified spirit) cleared by the appellants without payment of duty is actually alcoholic liquor for home consumption. Subject to this aspect being verified, the appellants will be entitled to the exemption in respe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of such undenatured ethyl alcohol (rectified spirit) under the impression that such payment is required under Rule 57CC since input duty credit has been taken and the appellants are manufacturing both dutiable finished goods and rectified spirit on which no duty is paid. 3. The appellants have claimed exemption on molasses under Notification No. 67/95-C.E. dated 16-3-95, which exempts inputs u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (b) CCE, Ahmedabad v. Tilaknagar Industries Ltd. - 2008 (225) E.L.T. 51 (Bom.) (c) Sakthi Sugars Ltd. v. CCE, Salem - 2008 (230) E.L.T. 676 (Tri.- Chen.) However, after perusal of these decisions, both sides agree that these decisions relate to periods after amendment of the Notification No. 67/95. 5. From the appeal memorandum, we find that the appellants have taken another plea th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s the exemption for exempted and nil rated final product, the goods must be excisable. The excisable goods are defined in the Central Excise Act, 1944 as goods specified in the tariff schedule as being subject to a duty of excise. Since undenatured ethyl alcohol is outside the purview of the central levy, it is not subject to a duty of excise under the Central Excise Act, 1944 and hence, not excis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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