https://www.taxtmi.com/caselaws?id=342653 Rectified spirit used for industrial purposes was treated as the same commodity as ethyl alcohol for Tariff Item 22072000, because rectified spirit is purified spirit with not less than 95% by volume of ethyl alcohol. On that basis, the premise that rectified spirit was a separate non-excisable intermediate product failed, and the denial of CENVAT credit on the ground that it did not find place in the tariff was unsustainable. The show cause notices were therefore unsustainable, the impugned orders were set aside, and consequential relief followed. en-us Wed, 26 Apr 2017 00:00:00 +0530 Wed, 03 Jan 2018 17:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342653 Rectified spirit used for industrial purposes was treated as the same commodity as ethyl alcohol for Tariff Item 22072000, because rectified spirit is purified spirit with not less than 95% by volume of ethyl alcohol. On that basis, the premise that rectified spirit was a separate non-excisable intermediate product failed, and the denial of CENVAT credit on the ground that it did not find place in the tariff was unsustainable. The show cause notices were therefore unsustainable, the impugned orders were set aside, and consequential relief followed. Case-Laws Central Excise Wed, 26 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342653