https://www.taxtmi.com/caselaws?id=388309 Duty on carbon dioxide captively consumed during manufacture of beer is not attracted where the final product is non-excisable. The note states that Section 3 of the Central Excise Act and Notification No. 67/95-C.E. operate in relation to excisable or dutiable final products, and that the proviso addresses cases where the final product is exempt or chargeable at nil rate. It further states that a writ petition may be maintained against a show cause notice issued without jurisdiction, and that a notice based on an impermissible levy on a by-product is liable to be quashed. en-us Tue, 02 Apr 2019 00:00:00 +0530 Tue, 12 Nov 2019 17:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388309 Duty on carbon dioxide captively consumed during manufacture of beer is not attracted where the final product is non-excisable. The note states that Section 3 of the Central Excise Act and Notification No. 67/95-C.E. operate in relation to excisable or dutiable final products, and that the proviso addresses cases where the final product is exempt or chargeable at nil rate. It further states that a writ petition may be maintained against a show cause notice issued without jurisdiction, and that a notice based on an impermissible levy on a by-product is liable to be quashed. Case-Laws Central Excise Tue, 02 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388309