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M/s United Spirits Ltd. Versus Commissioner of Central Excise, Aurangabad

2016 (7) TMI 1200 - CESTAT 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 Tar .....

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marketable commodity, hence no duty demand can be raised. - Decided in favour of assessee. - Appeal No. E/86717/15 - Final Order No. A/87621-A/2016-WZB/EB - Dated:- 10-5-2016 - Shri M.V. Ravindran, Member (Judicial) And Shri Raju, Member (Technical) .....

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mmissioner 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 (IM .....

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doing so by processing Malt, which is a major raw material; malt is germinated with cereal grain and it is soaked in water and then halted from germinating further by drying with hot air. Statements of various persons were recorded. The show-cause no .....

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y the appellant on merits as well as on limitation. The adjudicating authority did not agree with the contentions raised and confirmed the demand along with interest and also imposed penalties. 5. Learned Counsel correctly points out that identical i .....

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