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TMI Blog2019 (12) TMI 112X X X X Extracts X X X X X X X X Extracts X X X X ..... which is captively consumed in the distillery for the purpose. The appellant claimed that molasses captively consumed are exempt from excise duty in terms of Notification No.67/95-CE. The appellants did not claim any CENVAT credit in respect of inputs used in the manufacture of molasses. Department has issued a show-cause notice dated 21.7.2008 seeking to deny the exemption under Notification No.67/1995-CE and rejecting refund claim of Rs. 74,54,625/- on the issue that break-up of consumption of molasses in excisable and non-excisable products is not given. Another show-cause notice dated 1.10.2007 seeking to deny refund claim of Rs. 1,87,72,500/- was also issued. Both the show-cause notices were confirmed by Orders-in-Original dated 25.8.2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndered in the case of Madhukar SSK Ltd. vs. CCE, Nasik : 2005 (190) ELT 508 (Tri.-Mumbai). 3. Heard both sides and perused the records of the case. 4. We find 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 cited above, observed as follows: "6.1 The Notification No. 67/95 is not available in respect of inputs used in the manufacture of final products which are exempted from whole of duty or chargeable to 'nil' rate of duty. The question for consideration is whether alcohol for human consumption which is not charged to Central Excise duty will fall under either of the above categories. The above question is answered in favour ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... epted that rectified 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 v. Modi Distillery and others (supra) in para 9 has observed as follows :- "The ISI specifications had divided ethyl alcohol into several kinds of alcohol. Beverages and industrial alcohols were clearly and differently treated. Rectified spirit for industrial process was defined as spirit purified by distillation having a strength of not less ..... X X X X Extracts X X X X X X X X Extracts X X X X
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