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2019 (12) TMI 112

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..... . Appeal allowed - decided in favor of appellant. - E/988/2009-DB - Final Order No. 21148/2019 - Dated:- 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 Respondent ORDER PER : P. ANJANI KUMAR The appellants, M/s. Bannari Amman Sugars Ltd., are manufacturers of sugar, excisable goods such as molasses, denatured spirit, ethanol, etc., emerge as by-products; ethyl alcohol is manufactured by further fermentation and distillation from molasses which is captively consumed in the distillery for the purpose. The appellant claimed that molasses captively consumed are exempt from exci .....

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..... rs 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 also relied upon Hemraj Goardhan Das: 1978 (2) ELT J350 (SC) and Modi Distilleries and Others: 1995 SCC (5) 753 for interpretation of excisable goods and classification of ethyl alcohol under Central Excise Tariff. 2. Learned AR reiterates the findings of OIO and OIA and relies upon the decision rendered in the case of Madhukar SSK Ltd. vs. CCE, Nasik : 2005 (190) ELT 508 (Tri.-Mumbai). 3. Heard both sides and perused the reco .....

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..... irits 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 does not find place in Central Excise Tariff with effect from 1-3-2005 and therefore Cenvat credit is not admissible as inputs & input services and capital goods going into manufacture of rectified spirit and hence going into manufacture of denatured spirit. Before 1-3-2005, department accepted that rectified spirit is covered under chapter sub-heading No. 2204.90. As stated above, 2204.90 covers ethyl alcohol except one fo .....

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