https://www.taxtmi.com/caselaws?id=210858 Molasses used to manufacture undenatured ethyl alcohol was considered within the main cover of Notification No. 67/95-C.E., but the proviso denying exemption for exempted or nil-rated final products could apply only if the final product was itself excisable. Because undenatured ethyl alcohol was treated as outside the central excise levy, it could not be treated as an exempted or nil-rated good. The Tribunal also noted that only alcoholic liquor for home consumption falls outside the Union List, so it was necessary to verify whether the duty-free cleared rectified spirit was in fact alcoholic liquor for home consumption. The matter was remanded for limited factual verification, leaving the exemption claim open. en-us Wed, 07 Sep 2011 00:00:00 +0530 Wed, 11 Jan 2012 16:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210858 Molasses used to manufacture undenatured ethyl alcohol was considered within the main cover of Notification No. 67/95-C.E., but the proviso denying exemption for exempted or nil-rated final products could apply only if the final product was itself excisable. Because undenatured ethyl alcohol was treated as outside the central excise levy, it could not be treated as an exempted or nil-rated good. The Tribunal also noted that only alcoholic liquor for home consumption falls outside the Union List, so it was necessary to verify whether the duty-free cleared rectified spirit was in fact alcoholic liquor for home consumption. The matter was remanded for limited factual verification, leaving the exemption claim open. Case-Laws Central Excise Wed, 07 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210858