https://www.taxtmi.com/caselaws?id=367616 Spirits obtained from processing molasses were treated alike for Rule 6(3)(b) purposes, and precedent held that rectified spirit, un-denatured ethyl alcohol and ethyl natural alcohol did not require reversal of Cenvat credit merely because they were cleared without central excise duty. On that reasoning, the assessee was not liable to reverse credit attributable to molasses used in manufacturing rectified spirit, ethyl natural alcohol and denatured spirit, nor to pay 8% or 10% of the value of such clearances under Rule 6(3)(b). The demand was set aside in favour of the assessee. en-us Thu, 02 Aug 2018 00:00:00 +0530 Mon, 24 Sep 2018 08:19:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367616 Spirits obtained from processing molasses were treated alike for Rule 6(3)(b) purposes, and precedent held that rectified spirit, un-denatured ethyl alcohol and ethyl natural alcohol did not require reversal of Cenvat credit merely because they were cleared without central excise duty. On that reasoning, the assessee was not liable to reverse credit attributable to molasses used in manufacturing rectified spirit, ethyl natural alcohol and denatured spirit, nor to pay 8% or 10% of the value of such clearances under Rule 6(3)(b). The demand was set aside in favour of the assessee. Case-Laws Central Excise Thu, 02 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367616