Home Case Index All Cases Central Excise Central Excise + Commissioner Central Excise - 2010 (9) TMI Commissioner This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2010 (9) TMI 792 - COMMISSIONER (APPEALS) OF CENTRAL EXCISE AND CUSTOCenvat credit - Confiscation and penalty - stay application - whether the ethyl alcohol (other than denatured) is non-excisable - Ethyl alcohol (other than denatured) falling under 2204.90 of earlier Six digit tariff are obviously an excisable product cannot become a non-excisable with introduction of Eight digit tariff. Ethyl alcohol (other than denatured) is an excisable product, therefore in Notification No. 3/2005-C.E., dated 24-2-2005 it was included at Sr. No. 14 so as to ‘PRESERVE’ the then existing duty structure – Held that:- Once, it is proved that the product in question is excisable, there is no question of denying the option under sub-rule 3(1) of Rule 6 of Cenvat Credit Rules, 2004 availed by appellant as a result no liability of differential Cenvat credit as alleged in the SCN arises, when there is no contravention of any of the provisions of the Central Excise Act, confiscation ordered and the penalties imposed needs to be set aside, appeal is allowed
|