New User   Login      
Tax Management India .com TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2016 (8) TMI 386 - CESTAT ALLAHABAD

2016 (8) TMI 386 - CESTAT ALLAHABAD - 2016 (340) E.L.T. 535 (Tri. - All.) - Cenvat credit - Recovery - wrong availment on rectified spirit - Whether ethyl alcohol and rectified spirit are two different commodities or one and the same commodity - Held that:- the ISI specifications had divided ethyl alcohol into several kinds of alcohol. Beverages and industrial alcohols were clearly and differently treated. Rectified spirit for industrial process was defined as spirit purified by distillation hav .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

(Judicial) and Mr. Anil G. Shakkarwar, Member (Technical) Shri P.K. Mittal, Advocate, for Appellant Shri Amit Mahajan, Advocate, for Respondent ORDER Miscellaneous Application No. E/Misc/51849/2015 is filed in APPEAL No.E/52952/2015 (DB) preferred by Bajaj Hindustan Sugar Ltd. The said miscellaneous application was filed with a prayer for out of turn early hearing. Heard the said miscellaneous application. Learned counsel for the appellant pleaded that the demand confirmed is to the tune of  .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

They are engaged in the manufacture of Sugar and molasses, ethyl alcohol, rectified spirit and Denatured Absolute Alcohol. The show cause notice is covering a period from August, 2012 to May, 2013. They undertake manufacture of Sugar and Molasses in Sugar Mill and Molasses are further utilized in distillery division for manufacturer of ethyl alcohol through the process of fermentation. The contention of revenue is that with effect from 01.03.2005 Central Excise Tariff item no. 22072000 covers et .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

CENVAT credit on inputs and capital goods and input services going into manufacturer denatured spirit are not available to the appellants. Therefore, the appellants were served with the show cause notice No.28/Commr./Alld./2012 dated 14.08.2013 proposing recovery of allegedly wrongly availed CENVAT credit of ₹ 9,51,11,791/-with proposal for payment of interest and imposition of penalty. The said show cause notice was adjudicated through Order-in-Original No. 57/Commr./Lko/CX/2014-15 dated .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

th certain chemicals and they are not clearing rectified spirit at all and rectified spirit is nothing but ethyl alcohol. They, further, contented that there are no provisions in the CENVAT credit Rules that if a non excisable product emerges in between the manufacturer of excisable product in a continuous process, CENVAT credit is inadmissible. They have also contended that rectified spirit is finding place at tariff item no. 22072000 because ethyl alcohol and rectified spirit are not two diffe .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

he description covered rectified spirit. They have further relies on various pronouncements. 4. Heard the learned counsel for appellant. He has reiterated his argument before the original authority and in the grounds of appeal and submitted various case laws. He has also submitted copy of Apex Court's ruling in the case of State of Uttar Pradesh and others Vs. M/s Modi Distillery etc. [1996 U.P.T.C.-312] he stated that in para 9 of the said ruling the Hon'ble Supreme Court has given its .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ve gone through the case records and paper books submitted during the hearing. We find that the appellant have a composite unit where sugar and molasses are manufactured. Further the molasses on fermentation in the distillery ethyl alcohol is obtain. Ethyl alcohol is denatured by mixing certain chemicals which make ethyl alcohol unfit for human consumption. Before 01.03.2005 chapter sub heading 2204.10 covered denatured ethyl alcohol of any strength and chapter sub heading no. 2204.90 covered et .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version