2012 (10) TMI 451

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....hri S. Mishra, Addl. Commissioner for the Respondent. [Order per : B.S.V. Murthy, Member (T)]. - Appellant is a distillery manufacturer engaged in the manufacture of ethyl alcohol and they further utilize the ethyl alcohol manufactured by them for preparation of alcohol fit for human consumption as well as Denatured Ethyl Alcohol which is an excisable product. Appellant has been following th....

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....utilized for different purposes, the credit of duty paid on molasses is not admissible. 4. We find that the appellant is clearing alcohol for human consumption and the Denatured Ethyl Alcohol. These are to be treated as final products and not the ethyl alcohol ... which emerges in between. Question of duty liability of the intermediate product arises only when the finished goods are exempt....