2005 (5) TMI 441

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.... JDR, for the Respondent. [Order]. - The appellants are engaged in the manufacture of Acetaldehyde, Acetic Acid, Acetic Anhydride, Ethyl Acetate etc., all of which were specified as final products in Notification No. 231/87-C.E., dated 1-10-1987 , which allowed credit of money to the manufacturer in respect of Ethyl Alcohol (input) used in the manufacture of the said final products. During t....

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....ssee was entitled to avail money credit only to the extent of Ethyl Alcohol content in the input. The assessee is aggrieved by this decision of the Commissioner (Appeals). Hence the present appeal. 2. Heard both sides. Ld. Consultant reiterates the appellants' stand. According to him, the Notification does not differentiate Ethyl Alcohol from Denatured Spirit. On the other hand, ld. DR sub....