2018 (2) TMI 1607

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..... 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 ap .....

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..... Excise Tariff and on fermentation of molasses rectified spirit comes into existence which 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 gets snapped by coming into existence of product not finding place in Central Excise Tariff. Therefore, CENVAT credit on inputs and capi .....

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..... 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 covere .....

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..... d spirit is covered under chapter sub heading no.2204.90. As stated above, 2204.90 covers ethyl alcohol except one for human consumption and which are undenatured. Therefore, the issue to be decided is whether ethyl alcohol and rectified spirit are two different commodities or one and the same commodity. We find that the Hon'ble Supreme Court in the case of State of Uttar Pradesh and others (supra .....

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..... quential relief. No Costs." 6. As the issue has already been decided by this Tribunal where Cenvat credit cannot be denied to the appellant on inputs/input services used in manufacturing of sugar and molasses, wherein de-natured Spirits emerges, therefore, we set aside the impugned orders and allow the appeals with consequential relief. (Dictated and pronounced in the court.)
Case laws, Deci .....

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