TMI Blog2018 (2) TMI 1607X X X X Extracts X X X X X X X X Extracts X X X X ..... Spirits emerges - appeal allowed - decided in favor of appellant. - E/Misc/70270/2017, E/Misc/70271/2017, E/53175/2015, E/53176/2015(DB) - A/70171-70172/2018-EX[DB] - Dated:- 15-1-2018 - Shri Ashok Jindal, Member (Judicial) And Shri Anil G. Shakkarwar, Member(Technical) Shri Dushyant Kumar (Consultant) - for the Appellant (s) Shri Mohd. altaf (Asstt. Commr.) (A.R.) - for the Revenue ORDER Per: Shri Ashok Jindal The appellant has filed miscellaneous applications for early hearing of the appeals on the ground that the issue has already been decided and issue is recurring in nature. Therefore, we allow the early hearing of the appeals and as the facts involved in both the appeals are identical, therefore both are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re imposed. Against the said orders, the appellants are before us. 4. Heard the parties. 5. Considering the fact that identical issue came up before this tribunal in the case of Bajaj Hindusthan Sugar Ltd. wherein vide final Order No.70392/2016 dated 26.05.2016 , this Tribunal observed as under:- 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 obtain. Ethyl alcohol is denatured by mixing certain chemicals which make ethyl alcohol unfit for human consumption. Befor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arly and differently treated. Rectified spirit for industrial process was defined as spirit purified by distillation having a strength of not less than 95% by volume of ethyl alcohol. It is very clear from the observation of Hon ble Supreme Court that ethyl alcohol and rectification spirit are one and the same. We, therefore, hold that rectified spirit which is not used for human consumption is nothing but ethyl alcohol and is finding place in tariff item no.22072000. We, therefore, hold that the show cause notice dated 14.08.2013 is not sustainable. As a result, we set aside the impugned order and allow the appeal with consequential relief. No Costs. 6. As the issue has already been decided by this Tribunal where Cenvat credit c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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