2013 (12) TMI 665

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.... Jagadish, AR, for the Respondent. ORDER The appellant is engaged in the manufacture of ethyl alcohol (rectified spirit). During the course of manufacture of rectified spirit, the process of distillation is done twice so that the purity of ethyl alcohol can be taken to the level of 98%. When the redistillation of ethyl alcohol is done, according to the appellant, what is known as impure spir....

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.... conversion to potable liquor has to be treated as clearance of excisable goods without payment of duty and therefore for calculation of total aggregate clearances of all excisable goods during the previous year amounting to Rs. 3,00,00,000/-, the clearances of ENA has to be taken into account. Once that is taken into account, the total clearances of all excisable goods by the appellant during the....

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....sel for the appellant on the decision of the Tribunal in the case of SCI India Ltd. v. Commissioner of Central Excise, Patna [2008 (221) E.L.T. 565 (Tri.-Kolkata)] would be sufficient. In this decision in paragraph-5, it was noted by the Tribunal that ethyl alcohol for human consumption is not in the category of exempted goods and do not fall within heading 22.04 as the same are not excisable at a....