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2016 (7) TMI 1200 - CESTAT MUMBAI

2016 (7) TMI 1200 - CESTAT MUMBAI - 2016 (337) E.L.T. 576 (Tri. - Mumbai) - Excise duty on malt extract - whether the malt extract, which arises during the course of manufacturing of Indian Made Foreign Liquor (IMFL), is liable to pay the duty as it is an excisable commodity falling under Chapter 19 of the Central Excise Tariff Act, 1985? - Held that:- Identical issue has been settled by the Tribunal in the case of Mohan Rocky Springwater Breweries Ltd. & SKOL Breweries Ltd.(2003 (9) TMI 485 - C .....

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nst Order-in-Original No. 14/CEX/COMMR/2015 dated 30.4.2015 passed by the Commissioner of Central Excise & Service Tax, Aurangabad. 2. Heard both sides and perused the records. 3. The issue involved in this case is whether the malt extract, which arises during the course of manufacturing of Indian Made Foreign Liquor (IMFL), is liable to pay the duty as it is an excisable commodity falling under Chapter 19 of the Central Excise Tariff Act, 1985. 4. After detailed investigation, it was notice .....

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