https://www.taxtmi.com/caselaws?id=353007 Rectified spirit was treated as the same commodity as ethyl alcohol for tariff item 22072000, because it is only purified ethyl alcohol and not a distinct product. On that basis, its emergence in a continuous manufacturing process did not create a separate non-excisable intermediate so as to break the CENVAT credit chain. The notice denying credit on the footing that rectified spirit arose before denaturation was therefore unsustainable. The Tribunal upheld the impugned order and rejected the appeal in favour of the assessee. en-us Mon, 19 Jun 2017 00:00:00 +0530 Fri, 12 Jan 2018 12:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353007 Rectified spirit was treated as the same commodity as ethyl alcohol for tariff item 22072000, because it is only purified ethyl alcohol and not a distinct product. On that basis, its emergence in a continuous manufacturing process did not create a separate non-excisable intermediate so as to break the CENVAT credit chain. The notice denying credit on the footing that rectified spirit arose before denaturation was therefore unsustainable. The Tribunal upheld the impugned order and rejected the appeal in favour of the assessee. Case-Laws Central Excise Mon, 19 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353007