https://www.taxtmi.com/caselaws?id=343502 Rectified spirit was treated as purified ethyl alcohol and, for excise classification, as the same commodity as ethyl alcohol under tariff item 22072000. On that basis, rectified spirit not meant for human consumption was held to fall within the tariff entry after 01.03.2005, so the theory that an intermediate non-excisable product broke the credit chain could not stand. The denial of CENVAT credit was therefore rejected, the show cause notices were found unsustainable, and consequential relief followed. en-us Thu, 15 Dec 2016 00:00:00 +0530 Fri, 26 May 2017 16:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343502 Rectified spirit was treated as purified ethyl alcohol and, for excise classification, as the same commodity as ethyl alcohol under tariff item 22072000. On that basis, rectified spirit not meant for human consumption was held to fall within the tariff entry after 01.03.2005, so the theory that an intermediate non-excisable product broke the credit chain could not stand. The denial of CENVAT credit was therefore rejected, the show cause notices were found unsustainable, and consequential relief followed. Case-Laws Central Excise Thu, 15 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343502