https://www.taxtmi.com/caselaws?id=343501 Rectified spirit not used for human consumption was treated as ethyl alcohol, because it is a purified spirit containing a high strength of ethyl alcohol and is not a distinct commodity for tariff purposes. On that basis, tariff item 22072000, which covers ethyl alcohol and other denatured spirits of any strength, was held to include rectified spirit. The show cause notice proceeded on the incorrect premise that rectified spirit was a non-excisable intermediate product, so the denial of CENVAT credit could not be sustained. en-us Thu, 15 Dec 2016 00:00:00 +0530 Fri, 26 May 2017 07:16:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343501 Rectified spirit not used for human consumption was treated as ethyl alcohol, because it is a purified spirit containing a high strength of ethyl alcohol and is not a distinct commodity for tariff purposes. On that basis, tariff item 22072000, which covers ethyl alcohol and other denatured spirits of any strength, was held to include rectified spirit. The show cause notice proceeded on the incorrect premise that rectified spirit was a non-excisable intermediate product, so the denial of CENVAT credit could not be sustained. Case-Laws Central Excise Thu, 15 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343501