https://www.taxtmi.com/caselaws?id=273945 Rectified spirit not meant for human consumption was treated as purified ethyl alcohol falling under tariff item 22072000, following the Supreme Court's description of rectified spirit and the tariff position before and after 01.03.2005. On that basis, the Tribunal held that the premise for denying Cenvat credit and refusing Notification No. 67/95-CE benefit on molasses cleared from the sugar mill to the distillery was unsustainable. The dispute was said to be covered by earlier precedent on similar facts, and the denial of credit and exemption was set aside in favour of the assessee. 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 Rectified spirit not meant for human consumption was treated as purified ethyl alcohol falling under tariff item 22072000, following the Supreme Court's description of rectified spirit and the tariff position before and after 01.03.2005. On that basis, the Tribunal held that the premise for denying Cenvat credit and refusing Notification No. 67/95-CE benefit on molasses cleared from the sugar mill to the distillery was unsustainable. The dispute was said to be covered by earlier precedent on similar facts, and the denial of credit and exemption was set aside in favour of the assessee. Case-Laws Central Excise Thu, 07 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=273945