https://www.taxtmi.com/caselaws?id=273945 The Tribunal allowed the appeals, setting aside the denial of Cenvat credit to the manufacturer of sugar and molasses with a distillery division. The denial of benefit under Notification No.67/95-CE on molasses cleared from the sugar mill to the distillery was also overturned. The Tribunal held that Rectified Spirit was deemed ethyl alcohol, not meant for human consumption, falling under a specific tariff item. Consequently, the show cause notice was deemed unsustainable, and the appellant was granted consequential benefits. en-us Thu, 07 Sep 2017 00:00:00 +0530 Sat, 21 Jul 2018 09:34:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=273945 The Tribunal allowed the appeals, setting aside the denial of Cenvat credit to the manufacturer of sugar and molasses with a distillery division. The denial of benefit under Notification No.67/95-CE on molasses cleared from the sugar mill to the distillery was also overturned. The Tribunal held that Rectified Spirit was deemed ethyl alcohol, not meant for human consumption, falling under a specific tariff item. Consequently, the show cause notice was deemed unsustainable, and the appellant was granted consequential benefits. Case-Laws Central Excise Thu, 07 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=273945