TMI Blog2017 (11) TMI 649X X X X Extracts X X X X X X X X Extracts X X X X ..... sent for the Appellant: Shri S.P. Ojha (Consultant) Present for the Respondent: Shri Rajeev Ranjan (Joint Commissioner) A.R. ORDER Per: Anil Choudhary The present appeal has been filed against Common Order-in-Original No.ALD/Excise/000 MP (Dem.132/2014, 129/14 152/14) 62 to 64 of 2015 dated 01.12.2015 passed by Commissioner, Central Excise Service Tax, Allahabad (U.P.). 2. Heard the Parties. 3. The facts precisely are that the appellants are engaged in the manufacture of Ethyl Alcohol, Denatured Ethyl Alcohol, Indian Made Foreign Liquor (IMFL) and Fusel Oil. Only denatured Ethyl Alcohol and Fusel Oil falling under Chapter sub-heading Nos.2207 20 00 and 3824 90 90 of the First Schedule to the Central Excise T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. 30/Commr./Alld/2013 Dated 01.10.2013 Sept. 2012 to August 2013 Rs.8,38,74,197/- 3. 44/Commr./Alld/2014 Dated 26.09.2017 Sept. 2013 to July 2014 Rs.6,76,62,230/- Total Rs.54,36,30,638/- The Commissioner vide Common Order-in-Original No.ALD/Excise/000 MP (Dem.132/2014, 129/14 152/14) 62 to 64 of 2015 dated 01.12.2015 confirmed demand of duty amounting to ₹ 54,36,30,276/- along with interest and imposed equal penalty of ₹ 54,36,30,276/-. He appropriated duty amounting to ₹ 48,78,37,276/- already re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th on inputs and final products and secondly that intermediate product would be parts which are manufactured for being used in tractor and in such a case the parts would not be final product. The learned consultant submitted that use of molasses in the manufacture of dutiable final product viz. denatured ethyl Alcohol is not in dispute. It is also not in dispute that the appellants have reversed CENVAT credit at the time of clearance of Ethyl Alcohol and IMFL, therefore CENVAT Credit taken on molasses cannot be denied. He referred to Tariff item 2207 and sub-heading No.2207 20 00 which includes Ethyl Alcohol and other spirits denatured in any strengths and submitted that the Ethyl Alcohol and Spirit are interchangeable name of the same prod ..... X X X X Extracts X X X X X X X X Extracts X X X X
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