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Bannari Smmsn Sugar Ltd Versus C.C.,C.E. & S. T-Mysore

2018 (2) TMI 813 - CESTAT BANGALORE

Benefit of N/N. 67/95 - denial on the ground that molasses has been consumed in the manufacture of non-excisable ethyl alcohol - Held that: - rectified spirit which is not used for human consumption is nothing but ethyl alcohol and is finding place in tariff item no. 22072000 - appeal allowed - decided in favor of appellant. - E/376/2007-DB - Final Order No. 20184 /2018 - Dated:- 9-2-2018 - Dr. Satish Chandra, President And V. Padmanabhan, Technical Member Mr. K.S. Ravi Shankar, Advocate For the .....

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vy of Central Excise duty. Along with such products for human consumption, dutiable products such as denatured spirit also emerge, on which Central Excise duty is payable. 2. The dispute is with reference to the levy of Central Excise duty on molasses which is further consumed within the factory. The appellant claimed the exemption benefit under Notification No.67/1995-CE dated 16.3.1995 which is applicable to goods which are captively consumed within the factory of production, in the manufactur .....

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med refunds. Further, the Department denied such refunds. Consequently, the present appeal has been filed. 3. With the above background, we heard Shri K. S. Ravi Shankar, learned counsel appearing for the appellant and Dr. J. Harish, learned AR appearing for the Revenue. 4. The learned counsel for the appellant submitted that the exemption under Notification No.67/95 has been wrongly denied to the appellant. The authorities below have considered molasses to have been used in the manufacture of e .....

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endment in 2005, when it was made into 8 digit. 4.1 Learned counsel further submitted that in the case of Manakpur Chini Mills Ltd. vs. CCE: 2017 (6) GSTL 188 (T). It was held that when sugar and molasses were made in the factory and further used in their distillery to manufacture ethyl alcohol in a continuous process, such rectified spirit fell under CETH 2207 20 00. The Tribunal further held that rectified spirit, not used for human consumption, was nothing but ethyl alcohol. He further submit .....

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ntral Excise duty but on payment of State Excise duty. Such alcohol for human consumption, in the eyes of Central Excise law should be considered as exempted goods and hence, he argued that the duty was liable to be paid on that portion of molasses. 6. After hearing both sides and perusal of the records, we note that the crux of the dispute is regarding duty liability on molasses which is captively consumed, to the extent used in the manufacture of alcohol for human consumption. Such alcohol is .....

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of Manakpur Chini Mills Ltd. (supra). The findings recorded in para 6 of the Tribunal s decision is reproduced herein below: 6. 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 appellant have 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 chemica .....

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