1997 (8) TMI 291

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.... credit in respect of Ethyl Alcohol in terms of the same Notification No. 231/87 was sought to be denied on the ground that it contained 1% denaturant in the case of M/s. Chemicals & Plastics Ltd., Mettur Dam, I have allowed the party's appeal vide my Order-in-Appeal No. 23/95(CBE) with the following observations. "I find that Ethyl Alcohol issued for industrial use is required to be denatured using denaturant to prevent its misuse. But despite such denaturing of Ethyl Alcohol it continues to be classified under Heading 22.04 of the Central Excise Tariff Act, 1985. Therefore the use of the term `Ethyl Alcohol' in the Notification No. 231/87 has to be understood as per the Tariff description and since there is no difference between pure E....

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....cohol is present and the rest 1 litre is methyl alcohol. The notification has to be construed strictly. Even otherwise it is now a well settled principle that in the case of any ambiguity in the notification, the benefit of doubt has to go to the Govt. In these circumstances, we are of the view that the contrary findings of the Collectors is not in accordance with law and we accordingly set aside the impugned order and restore the findings passed by the Assistant Collector holding that money credit is available only for the ethyl alcohol content which is 99% and not to methyl alcohol which is 1%." 4. The learned Chartered Accountant stated before us that while interpreting the notification, the meaning given in the Tariff is to be t....

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....hat this question should also be decided in the appeal filed by the department. 5. We have considered the submissions of both the sides. The first question for determination is whether the money credit scheme is to be given to the full Ethyl Alcohol including the Methyl Alcohol. The above issue is squarely covered by our decision which is relied on by the learned JDR. But it is stated that the Supreme Court while interpretation of notifications held that the expression used in the Act as well as in the Tariff has to be given weight and the same meaning should be adopted for interpreting the notification. But in this case we observe that Modvat scheme is a self-contained scheme and in this case we are not interpreting a notification ....