https://www.taxtmi.com/caselaws?id=355392 Notification No. 67/95-CE was considered in relation to molasses captively consumed in producing ethyl alcohol for human consumption. The dispute turned on whether such alcohol could be treated as an exempted final product, because the notification excludes inputs used in making final products that are exempt or chargeable to nil duty. The Tribunal relied on earlier authority treating rectified spirit and ethyl alcohol as the same commodity for tariff purposes, and noted that ethyl alcohol not meant for human consumption falls within the tariff entry. On that basis, alcohol for human consumption was not treated as a final product attracting the exclusion, and the denial of exemption was unsustainable. en-us Fri, 09 Feb 2018 00:00:00 +0530 Wed, 16 Jan 2019 16:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355392 Notification No. 67/95-CE was considered in relation to molasses captively consumed in producing ethyl alcohol for human consumption. The dispute turned on whether such alcohol could be treated as an exempted final product, because the notification excludes inputs used in making final products that are exempt or chargeable to nil duty. The Tribunal relied on earlier authority treating rectified spirit and ethyl alcohol as the same commodity for tariff purposes, and noted that ethyl alcohol not meant for human consumption falls within the tariff entry. On that basis, alcohol for human consumption was not treated as a final product attracting the exclusion, and the denial of exemption was unsustainable. Case-Laws Central Excise Fri, 09 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355392