https://www.taxtmi.com/caselaws?id=356186 Cenvat credit on common inputs, input services and capital goods used in a sugar-cum-distillery unit cannot be denied merely because rectified spirit emerges as an intermediate stage before denaturation. The Tribunal treated rectified spirit and ethyl alcohol as the same commodity, and noted that denatured spirit remains within the relevant excisable tariff entry. On that basis, the emergence of rectified spirit did not break the manufacturing chain or the eligibility for credit. Accordingly, denial of Cenvat credit was unsustainable, and the associated demand, interest and penalty could not survive. en-us Mon, 15 Jan 2018 00:00:00 +0530 Tue, 27 Feb 2018 07:09:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356186 Cenvat credit on common inputs, input services and capital goods used in a sugar-cum-distillery unit cannot be denied merely because rectified spirit emerges as an intermediate stage before denaturation. The Tribunal treated rectified spirit and ethyl alcohol as the same commodity, and noted that denatured spirit remains within the relevant excisable tariff entry. On that basis, the emergence of rectified spirit did not break the manufacturing chain or the eligibility for credit. Accordingly, denial of Cenvat credit was unsustainable, and the associated demand, interest and penalty could not survive. Case-Laws Central Excise Mon, 15 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356186