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Commissioner of Central Excise & S.T., Lucknow Versus M/s Oudh Sugar Mills Ltd.

2017 (12) TMI 1276 - CESTAT ALLAHABAD

Whether ethyl alcohol and rectified spirit are two different commodities or one and the same commodity? - Held that: - Hon’ble Supreme Court in the case of State of Uttar Pradesh Vs M/s Modi Distillery and others [1995 (8) TMI 300 - SUPREME COURT] has held that ethyl alcohol and rectified spirit are one and the same - rectified spirit which is not used for human consumption is nothing but ethyl alcohol and is finding place in tariff item no. 22072000 - appeal dismissed - decided against Reve .....

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t by precedent order of this Bench in the case of E/52952/15-EX[DB] dated 26.05.2016 reported at 2016-TIOL-2063-CESTAT-All. 2. Subsequently, the Final Order was signed on 28th March, 2017. On 11th May, 2017 Mr. Rajesh Chhibber, Advocate pointed out that there are some mistakes apparent on the face of record, in the said Final Order, changing the very nature/meaning of the Final Order. Appreciating the same, the Bench directed the appeal to be listed under the heading to be mentioned on 15th May, .....

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No.03/COMMR./CX/2013-14 dated 19/08/2013 passed by Commissioner of Central Excise & Customs, Lucknow. 4. Heard the parties. 5. The brief facts of the case are that the respondent are having composite unit comprising of sugar mill and distillery division. They are engaged in the manufacture of Sugar and molasses, ethyl alcohol, rectified spirit and Denatured Absolute Alcohol. The show cause notice is covering the period from August, 2012 to May, 2013. They undertake manufacture of Sugar and .....

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ich does not find place in Central Excise Tariff. Therefore, though from said rectified spirit, denatured spirit is manufactured, on which duty of excise is paid, the CENVAT credit claim gets snapped by coming into existence of product (R-spirit) not finding place in Central Excise Tariff. Therefore, CENVAT credit on inputs and capital goods and input services going into manufacturer denatured spirit are not available to the respondent. Therefore, the respondent was served with the show cause no .....

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t from fermentation of molasses is a continuous process. On fermentation, ethyl alcohol is manufactured which is also called as rectified spirit. So as to make rectified spirit unfit for human consumption, denaturing is done by mixing rectified spirit with certain chemicals and they are not clearing rectified spirit at all. 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 bet .....

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are more or less similar to the contentions in SCN before the original authority. One of the grounds states that tariff item no. 22072000 is provided for ethyl alcohol and other spirits, denatured, of any strength and contended that the description does not cover rectified spirit. 7. Heard the learned Authorized Representative of revenue. He reiterated the grounds of appeal. 8. Heard the learned counsel for respondent. He has reiterated his argument before the original authority and submitted va .....

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in Central Excise Tariff with effect from 01.03.2005. 9. We have taken the rival contentions into consideration and also have gone through the case records and paper books submitted during the hearing. We find that the respondent has a composite unit where sugar and molasses are manufactured. Further the molasses on fermentation in the distillery ethyl alcohol is obtained. Ethyl alcohol is denatured by mixing certain chemicals which make ethyl alcohol unfit for human consumption. Before 01.03.2 .....

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