Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Mar-30-2012
..... role to play in the manufacture of their final excisable product. 4. revenue also procured an expert opinion of shri harkamaljit singh, reader, department of applied chemical sciences and technology, guru nanak dev university, amritsar wherein it was stated that no plant and machinery is required for the manufacture of denatured spirit from the rectified spirit. 5. based upon the above, proceedings were initiated against ..... on the same. 8. the adjudicating authority has relied upon the expert opinion of one shri harkamaljit singh, who is a reader in department of applied chemical sciences and technology, guru nanak dev university, amritsar. for better appreciation of the opinion, the same is reproduced below: (i). the denature spirit can be manufactured with the simple process of taking the rectified spirit / impure spirit into ..... the appellants are engaged in the manufacture of ethyl alcohol and other spirits, along with denatured spirit falling under chapter 22 of the first scheduled to the central excise tariff act, 1985. they were holding valid central excise registration for the purpose of manufacture of such spirit as also denatured spirit. the appellants availed the benefit of cenvat credit of duty .....Tag this Judgment!