https://www.taxtmi.com/caselaws?id=245967 Potable alcohol for human consumption falls outside the Central Excise levy under Chapter Note 4 to Chapter 22 and the constitutional allocation of legislative power, so it is treated as non-excisable rather than merely exempted. On that basis, Cenvat credit linked to molasses used in relation to such non-excisable production could not be retained under the Cenvat Credit Rules, 2004. The refund claim for cess paid on clearances of potable alcohol had merit, but quantification required fresh verification of the payment method, reversal of credit, interest payment, and the extent of any time-barred portion. The matter was remanded for reconsideration on those factual aspects. en-us Fri, 20 Apr 2012 00:00:00 +0530 Sat, 12 Apr 2014 14:57:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245967 Potable alcohol for human consumption falls outside the Central Excise levy under Chapter Note 4 to Chapter 22 and the constitutional allocation of legislative power, so it is treated as non-excisable rather than merely exempted. On that basis, Cenvat credit linked to molasses used in relation to such non-excisable production could not be retained under the Cenvat Credit Rules, 2004. The refund claim for cess paid on clearances of potable alcohol had merit, but quantification required fresh verification of the payment method, reversal of credit, interest payment, and the extent of any time-barred portion. The matter was remanded for reconsideration on those factual aspects. Case-Laws Central Excise Fri, 20 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245967