https://www.taxtmi.com/caselaws?id=177393 Denatured ethyl alcohol was treated as manufactured for Cenvat credit purposes where the evidence showed ethyl alcohol was mixed with denaturing material in the tanker and the process was completed during transportation. The dispute centred on the place of denaturation, but there was no proof that the process occurred outside the distillery or that the assessee departed from the accepted manufacturing practice recognised earlier by the department. On that basis, the denial of credit could not be sustained, and the demand was held unsustainable with the benefit affirmed. en-us Mon, 16 Apr 2012 00:00:00 +0530 Fri, 08 Jan 2016 12:41:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=177393 Denatured ethyl alcohol was treated as manufactured for Cenvat credit purposes where the evidence showed ethyl alcohol was mixed with denaturing material in the tanker and the process was completed during transportation. The dispute centred on the place of denaturation, but there was no proof that the process occurred outside the distillery or that the assessee departed from the accepted manufacturing practice recognised earlier by the department. On that basis, the denial of credit could not be sustained, and the demand was held unsustainable with the benefit affirmed. Case-Laws Central Excise Mon, 16 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=177393