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2019 (12) TMI 112

..... l alcohol - HELD THAT:- Tribunal has already passed series of order in respect of the same issue. Therefore, the issue is no longer res integra - This Bench in appellant’s own case BANNARI SMMSN SUGAR LTD VERSUS C.C.,C.E. & S. T-MYSORE [2018 (2) TMI 813 - CESTAT BANGALORE] has observed 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/988/2009-DB - Final Order No. 21148/2019 - 27-11-2019 - HON'BLE SHRI S.S GARG, JUDICIAL MEMBER AND HON BLE SHRI P. ANJANI KUMAR, TECHNICAL MEMBER Mr. K. S. Ravi Shankar, Mr. N. Anand, Advocates For the Appellant Mr. Rama Holla, Superintendent (AR) For the .....

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..... facture of alcohol will be entitled for Notification No.67/95-CE dated 16.3.1995. The Tribunal relied upon Manakpur Chinni Mills Ltd. 2017 (6) GSTL 188 (T). Learned counsel further submits that the authorities below have wrongly held that duty was not refundable as molasses was used for manufacturing non-excisable products; rectified spirit is excisable and classifiable under CETH 2204.90; Tribunal in the case of Kotari Sugars and Chemicals Ltd.: 2010 (262) ELT 545 (T) has held that as long as molasses was covered under Column 2 and ethyl alcohol is covered under Column 3 as final product in the Notification cited above, benefit of exemption cannot be denied merely because such excisable goods were outside the purview of central levy. He al .....

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..... ohol is obtained. Ethyl alcohol is denatured by mixing certain chemicals which make ethyl alcohol unfit for human consumption. Before1-3-2005 chapter sub-heading 2204.10 covered denatured ethyl alcohol of any strength and chapter sub-heading No. 2204.90 covered ethyl alcohol except alcoholic liquor for human consumption and undenatured ethyl alcohol. From 1-3-2005 tariff item No. 2207 20 00 covered ethyl alcohol and other spirits denatured of any strength. This led the Central Excise authorities to think that pre-denatured ethyl alcohol does not find place in Central Excise Tariff. We find that the show cause notice contends that rectified spirit is manufactured in between the process to manufacture denatured spirit and rectified spirit doe .....

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