https://www.taxtmi.com/caselaws?id=220218 Special Boiling Point Spirit and Solvent 1425 used as raw materials in rubber-solution manufacture were not excluded from the Cenvat definition of "input" as motor spirit commonly known as petrol, because the goods were identified as SBPS, used as inputs rather than fuel, and the tariff and exemption framework distinguished them from petrol. The Tribunal also held that its earlier ruling on SBPS remained binding in the absence of any stay or reversal, so the adjudicating authority was bound to follow it. Cenvat credit was therefore admissible, and the demand and penalty could not survive. en-us Tue, 26 Jun 2012 00:00:00 +0530 Tue, 15 Jan 2013 10:55:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220218 Special Boiling Point Spirit and Solvent 1425 used as raw materials in rubber-solution manufacture were not excluded from the Cenvat definition of "input" as motor spirit commonly known as petrol, because the goods were identified as SBPS, used as inputs rather than fuel, and the tariff and exemption framework distinguished them from petrol. The Tribunal also held that its earlier ruling on SBPS remained binding in the absence of any stay or reversal, so the adjudicating authority was bound to follow it. Cenvat credit was therefore admissible, and the demand and penalty could not survive. Case-Laws Central Excise Tue, 26 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220218