2017 (9) TMI 1690

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....ber (Technical) Shri Bipin Garg, Advocate for Appellant Shri Rajeev Ranjan, Joint Commissioner (AR), for Respondent ORDER Per: Anil Choudhary The issue in these appeals is whether the appellant, a manufacturer of sugar and molasses and also having a distillery division, whether Cenvat credit have been rightly denied. Other issue is of denying the benefit of Notification No.67/95-CE ....

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....arties. 3. Having considered the rival contentions, we find that the issue herein is squarely covered vide the precedent order of this Tribunal in the case of M/s Bajaj Hindusthan Sugar Ltd. Final Order No.A/70392/2016-EX[DB] dated 26th May, 2016 in Appeal No.E/52952/2015-EX[DB]. Under similar facts and circumstances this Tribunal had held as follows:- 6. We have taken the rival contentions ....

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.... alcohol does not find placed in Central Excise Tariff. We find that the show cause notice contents that rectified spirit is manufactured in between the process to manufacture denatured spirit and rectified spirit does not find place in Central Excise Tariff with effect from 01.03.2005 and therefore CENVAT credit is not admissible as inputs & input services and capital goods going into manufacture....

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....llation having a strength of not less than 95% by volume of ethyl alcohol. It is very clear from the observation of Hon'ble Supreme Court that ethyl alcohol and rectification spirit are one and the same. We, therefore, hold that rectified spirit which is not used for human consumption is nothing but ethyl alcohol and is finding place in tariff item no. 22072000. We, therefore, hold that the sho....