https://www.taxtmi.com/caselaws?id=430930 The court ruled in favor of the appellant, a beer manufacturer, in a case concerning the interpretation of an exemption notification for excise duty on carbon dioxide generated during the beer manufacturing process. The court held that Central Excise duty was not applicable to the carbon dioxide generated as it was used efficiently in manufacturing a non-excisable product, beer. The judgment emphasized the importance of duty exemptions for captively consumed products in the context of non-excisable final products, aligning with a Kerala High Court decision and overturning the Commissioner (Appeals) order. en-us Tue, 22 Nov 2022 00:00:00 +0530 Fri, 02 Dec 2022 07:48:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=430930 The court ruled in favor of the appellant, a beer manufacturer, in a case concerning the interpretation of an exemption notification for excise duty on carbon dioxide generated during the beer manufacturing process. The court held that Central Excise duty was not applicable to the carbon dioxide generated as it was used efficiently in manufacturing a non-excisable product, beer. The judgment emphasized the importance of duty exemptions for captively consumed products in the context of non-excisable final products, aligning with a Kerala High Court decision and overturning the Commissioner (Appeals) order. Case-Laws Central Excise Tue, 22 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=430930