https://www.taxtmi.com/caselaws?id=89735 Denatured ethyl alcohol remained eligible for money credit under Notification No. 231/87-C.E. because denaturation only renders alcohol unfit for beverage use and does not change the character of the input for tariff purposes. The denaturant added to produce denatured ethyl alcohol formed part of the eligible input and could not be separately excluded to deny credit. On that basis, the demand was held unsustainable on merits, and the limitation issue was left unexamined. en-us Mon, 01 Sep 1997 00:00:00 +0530 Thu, 29 Sep 2011 14:41:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89735 Denatured ethyl alcohol remained eligible for money credit under Notification No. 231/87-C.E. because denaturation only renders alcohol unfit for beverage use and does not change the character of the input for tariff purposes. The denaturant added to produce denatured ethyl alcohol formed part of the eligible input and could not be separately excluded to deny credit. On that basis, the demand was held unsustainable on merits, and the limitation issue was left unexamined. Case-Laws Central Excise Mon, 01 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89735