https://www.taxtmi.com/caselaws?id=420697 The Tribunal ruled in favor of the appellant, holding that the manufacturing process of Beer, including the generation of CO2, is outside the purview of the Central Excise Act. It determined that CO2, being an inevitable by-product of Beer fermentation and not a distinct manufactured product, is not subject to excise duty. Additionally, the exemption under Notification No.67/1995 was deemed inapplicable as Beer itself is non-excisable under the Central Excise Act. The appeal was allowed, and the demand for duty on CO2 generated during Beer production was dismissed. en-us Tue, 05 Apr 2022 00:00:00 +0530 Wed, 21 Jun 2023 11:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420697 The Tribunal ruled in favor of the appellant, holding that the manufacturing process of Beer, including the generation of CO2, is outside the purview of the Central Excise Act. It determined that CO2, being an inevitable by-product of Beer fermentation and not a distinct manufactured product, is not subject to excise duty. Additionally, the exemption under Notification No.67/1995 was deemed inapplicable as Beer itself is non-excisable under the Central Excise Act. The appeal was allowed, and the demand for duty on CO2 generated during Beer production was dismissed. Case-Laws Central Excise Tue, 05 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420697