https://www.taxtmi.com/caselaws?id=188932 Presence of ethyl alcohol in the manufactured products was confirmed by private laboratory reports and later by the Central Revenue Control Laboratory when the correct testing method was applied. An earlier negative report was treated as unreliable because it used an incorrect testing method. The note also reflects the principle from Dabur India that physical presence of alcohol in the final marketed product is not essential where alcohol is used in manufacture and is otherwise established by evidence. On that basis, the contrary finding of the adjudicating authority was unsustainable for the relevant period. en-us Fri, 28 May 2004 00:00:00 +0530 Thu, 29 Dec 2016 18:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=188932 Presence of ethyl alcohol in the manufactured products was confirmed by private laboratory reports and later by the Central Revenue Control Laboratory when the correct testing method was applied. An earlier negative report was treated as unreliable because it used an incorrect testing method. The note also reflects the principle from Dabur India that physical presence of alcohol in the final marketed product is not essential where alcohol is used in manufacture and is otherwise established by evidence. On that basis, the contrary finding of the adjudicating authority was unsustainable for the relevant period. Case-Laws Central Excise Fri, 28 May 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=188932