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2013 (12) TMI 665 - AT - Central ExciseImpure Spirit and carbon-di-oxide generated during re-distillation of Ethyl alcohol - Revenue was of the view that the denatured spirit and carbon-di-oxide are dutiable items – Waiver of Pre-deposit – Held that:- Relying upon SCI India Ltd. v. Commissioner of Central Excise, Patna [2007 (6) TMI 152 - CESTAT, KOLKATA] - 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 all - Prima facie, the appellant’s claim that rectified spirit is non-excisable and only denatured ethyl alcohol can be considered excisable even though it has not been dealt by them has considerable force - the appellant has made out a prima facie case for waiver of amount – Pre-deposits waived till the disposal – Stay granted.
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