1997 (9) TMI 303

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....ing denatured ethyl alcohol and were taking credit on such denatured ethyl alcohol. The show cause notice was issued by the Superintendent of Central Excise on 29-4-1994 for the period April 1989 to February 1994, proposing to disallow the credit on 0.2% of the quantity of the denatured ethyl alcohol on the ground that this quantity of 0.2% represented the denaturant which were not eligible for the benefit of Notification No. 231/87-C.E. 2. I have heard Shri M.P. Dev Nath, Advocate, for the appellants and Shri D.K. Nayyar, JDR, for the Respondents/Revenue. 3. I have carefully considered the submissions made by both sides and have gone through the facts on record. Under Notification No. 231/87-C.E., dated 1-10-1987, as amende....

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....No. IV/16/23/89/MP1)." 4. The learned Advocate had also referred to the definition of denaturation, denatured alcohol and specially denatured alcohol as appearing in Concise Chemical and Technical Dictionary edited by H. Bennett, F.A.I.C., Fourth Enlarged Edition, which are as under : denaturation. Irreversible conversion of a protein into a metaprotein; the addition to alcohol of a disagreeable tasting or poisonous substance to render it unfit for use as a beverage or in medicine. denatured alcohol. Ethyl alcohol to which ingredients have been added to make it unfit for beverage purposes, the denaturants used being selected to be least objectionable for its particular use in the finished product. denatured alcohol, special....