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2022 (12) TMI 47 - AT - Central ExciseLevy of Central Excise duty - carbon dioxide generated during the process of fermentation of beer and used for its carbonation - captive consumption of carbon dioxide - interpretation of the notification dated 16.03.1995 - case of the Department is that since no excise duty is payable on the final products, the exemption notification would not be applicable to the appellant - HELD THAT:- It is seen from the perusal of the judgment of the Kerala High Court in SABMILLER INDIA LTD. VERSUS UNION OF INDIA [2019 (11) TMI 558 - KERALA HIGH COURT] that the period involved was from July 2009 to January 2014 and the dispute was with regard to carbon dioxide produced in the factory and captively consumed in the course of manufacture of beer. The Kerala High Court observed that carbon dioxide may be an independent product mentioned in the central excise tariff but it was a product that arose in the manufacturing process and would only be seen as an efficient process for manufacture of beer. The High Court, therefore, held that in such a situation central excise duty would not be payable. The order passed by the Commissioner (Appeals) cannot be sustained and is set aside - Appeal allowed.
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