https://www.taxtmi.com/caselaws?id=327290 The Appellant, a manufacturer of cane sugar, molasses, and denatured alcohol, successfully appealed against the disallowance of Cenvat credit on service charges for procuring molasses, the main raw material for their distillery unit. The Judge recognized the expenses for procuring molasses as necessary for manufacturing denatured spirit/alcohol, a taxable output. By interpreting the relevant provisions, the Judge concluded that the expenses qualified as an eligible input service for Cenvat credit. Consequently, the appeal was allowed, setting aside the disallowance and granting the Appellant consequential benefits. en-us Fri, 11 Mar 2016 00:00:00 +0530 Sat, 19 Nov 2016 11:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=327290 The Appellant, a manufacturer of cane sugar, molasses, and denatured alcohol, successfully appealed against the disallowance of Cenvat credit on service charges for procuring molasses, the main raw material for their distillery unit. The Judge recognized the expenses for procuring molasses as necessary for manufacturing denatured spirit/alcohol, a taxable output. By interpreting the relevant provisions, the Judge concluded that the expenses qualified as an eligible input service for Cenvat credit. Consequently, the appeal was allowed, setting aside the disallowance and granting the Appellant consequential benefits. Case-Laws Central Excise Fri, 11 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=327290