https://www.taxtmi.com/caselaws?id=298133 Rectified spirit was treated as outside the definition of excisable article under the U.P. Excise Act, 1910 because "for human consumption" was construed to mean intended or meant for human consumption at the stage when duty is sought to be levied. Spirit manufactured for pharmaceutical, medicinal, industrial or scientific use did not become alcoholic liquor for human consumption merely because it could later be diluted or misused to produce potable liquor. On that basis, rectified spirit was not liable to excise duty and the demand notices were unsustainable. en-us Thu, 29 Mar 1973 00:00:00 +0530 Mon, 14 Nov 2022 16:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=298133 Rectified spirit was treated as outside the definition of excisable article under the U.P. Excise Act, 1910 because "for human consumption" was construed to mean intended or meant for human consumption at the stage when duty is sought to be levied. Spirit manufactured for pharmaceutical, medicinal, industrial or scientific use did not become alcoholic liquor for human consumption merely because it could later be diluted or misused to produce potable liquor. On that basis, rectified spirit was not liable to excise duty and the demand notices were unsustainable. Case-Laws Central Excise Thu, 29 Mar 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=298133