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2018 (2) TMI 1607 - AT - Central ExciseCENVAT credit - inputs, input services and capital goods, which has been gone in manufacture of the de-natured Spirits - Held that: - identical issue came up before this tribunal in the case of Bajaj Hindusthan Sugar Ltd. [2016 (8) TMI 386 - CESTAT ALLAHABAD], where it was held that ethyl alcohol and rectification spirit are one and the same. Hence,the rectified spirit which is not used for human consumption is nothing but ethyl alcohol and is finding place in tariff item no. 22072000. Cenvat credit cannot be denied to the appellant on inputs/input services used in manufacturing of sugar and molasses, wherein de-natured Spirits emerges - appeal allowed - decided in favor of appellant.
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