2012 (4) TMI 502

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....hri A.K. Prabhakar, Superintendent (AR), for the Respondent. [Order] -  The appeal is directed against order-in-appeal No. IPL/247/NSK/2008, dated nil passed by the Commissioner of Central Excise (Appeals), Nasik. 2. The appellant M/s. Madhukar S.S.K. Ltd., Jalgaon is engaged in the manufacture of sugar, molasses, denatured ethyl alcohol and potable ethyl alcohol. Molasses is th....

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....n to the manufacture of such final products at the time of clearance from their factory. Therefore, the appellant is not entitled for refund of the amount paid by them on the clearances of the exempted product under Rule 6(3)(a) of Cenvat Credit Rules, 2004. The case was adjudicated by the adjudicating authority who held that potable alcohol is an excisable item but exempted item under CETH 2207.1....

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....R-1 return that the impugned product is classifiable under Heading 2207.1090 and rate of duty is shown as the amount equivalent to that attributable to molasses used in its manufacture. Accordingly he rejected the refund claim. Hence the appellant is before me. 3. The ld. Advocate for the appellant submits that potable alcohol is non-excisable and therefore, by reversing the Cenvat credit ....

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.... to the Constitution itself makes it clear that alcoholic liquors for human consumption is outside the purview of Central Excise levy. Thus, potable alcohol is not an excisable item at all. Thus the reference to potable alcohol as an exempted item by the lower adjudicating and appellate authorities is totally incorrect. Consequently, no Cenvat credit of duly paid on molasses can be taken under the....