https://www.taxtmi.com/caselaws?id=89734 Under Notification No. 231/87-Central Excise issued under Rule 57K of the Modvat scheme, credit was confined to the ethyl alcohol component and did not extend to the methyl alcohol content. The Tribunal treated the notification as part of a self-contained scheme, construing it on its own terms rather than by tariff classification language. It also held that a jurisdictional objection could not be reopened at the appellate stage when it had not been properly pursued earlier, so the belated plea was barred. The departmental appeal was allowed and credit on the excluded component was disallowed. en-us Fri, 29 Aug 1997 00:00:00 +0530 Thu, 29 Sep 2011 14:39:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89734 Under Notification No. 231/87-Central Excise issued under Rule 57K of the Modvat scheme, credit was confined to the ethyl alcohol component and did not extend to the methyl alcohol content. The Tribunal treated the notification as part of a self-contained scheme, construing it on its own terms rather than by tariff classification language. It also held that a jurisdictional objection could not be reopened at the appellate stage when it had not been properly pursued earlier, so the belated plea was barred. The departmental appeal was allowed and credit on the excluded component was disallowed. Case-Laws Central Excise Fri, 29 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89734