https://www.taxtmi.com/caselaws?id=349489 The Tribunal held that Ethyl alcohol/Rectified Spirit is an excisable item under the Central Excise Tariff, allowing the appellant to claim Cenvat credit on molasses used in its manufacture. The Tribunal found the appellant's compliance with Rule 6(3) of the Cenvat Credit Rules, 2004, and interpreted exemption Notification No. 3/2005-CE to include Ethyl alcohol. The impugned order was set aside, and the appeals were allowed in favor of the appellant, with the decision pronounced on 09.02.2017. en-us Thu, 09 Feb 2017 00:00:00 +0530 Fri, 10 Nov 2017 12:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349489 The Tribunal held that Ethyl alcohol/Rectified Spirit is an excisable item under the Central Excise Tariff, allowing the appellant to claim Cenvat credit on molasses used in its manufacture. The Tribunal found the appellant's compliance with Rule 6(3) of the Cenvat Credit Rules, 2004, and interpreted exemption Notification No. 3/2005-CE to include Ethyl alcohol. The impugned order was set aside, and the appeals were allowed in favor of the appellant, with the decision pronounced on 09.02.2017. Case-Laws Central Excise Thu, 09 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349489