https://www.taxtmi.com/caselaws?id=389229 Molasses captively consumed in the manufacture of rectified spirit or ethyl alcohol was treated as eligible for exemption under Notification No. 67/95-CE. The Tribunal applied its earlier decision in the assessee's own case and the cited line of authority to hold that rectified spirit and ethyl alcohol were not to be treated as distinct commodities for this exemption dispute. On that basis, the benefit of exemption could not be denied merely because the final product was said to be non-excisable or outside the central excise levy. The refund denial was therefore not sustained, and the impugned order was set aside with consequential relief. en-us Wed, 27 Nov 2019 00:00:00 +0530 Wed, 04 Dec 2019 11:19:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389229 Molasses captively consumed in the manufacture of rectified spirit or ethyl alcohol was treated as eligible for exemption under Notification No. 67/95-CE. The Tribunal applied its earlier decision in the assessee's own case and the cited line of authority to hold that rectified spirit and ethyl alcohol were not to be treated as distinct commodities for this exemption dispute. On that basis, the benefit of exemption could not be denied merely because the final product was said to be non-excisable or outside the central excise levy. The refund denial was therefore not sustained, and the impugned order was set aside with consequential relief. Case-Laws Central Excise Wed, 27 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389229