https://www.taxtmi.com/caselaws?id=331002 Rectified spirit was treated as the same commodity as ethyl alcohol for tariff purposes, following the view that rectified spirit is spirit purified by distillation and that the two expressions are one and the same for the issue in dispute. On that basis, rectified spirit not meant for human consumption was classified under tariff item 22072000. Because the classification premise in the show cause notice failed, the demand and the denial of CENVAT credit could not be sustained. en-us Thu, 26 May 2016 00:00:00 +0530 Wed, 04 Jan 2017 12:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331002 Rectified spirit was treated as the same commodity as ethyl alcohol for tariff purposes, following the view that rectified spirit is spirit purified by distillation and that the two expressions are one and the same for the issue in dispute. On that basis, rectified spirit not meant for human consumption was classified under tariff item 22072000. Because the classification premise in the show cause notice failed, the demand and the denial of CENVAT credit could not be sustained. Case-Laws Central Excise Thu, 26 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331002