https://www.taxtmi.com/caselaws?id=442339 The Tribunal allowed the appeals, granting the appellants the benefit of Notification No. 67/95-CE for molasses captively consumed in the manufacture of ethyl alcohol and rectified spirit. It was held that ethyl alcohol and rectified spirit are non-excisable products, exempt from duty. The appellants were found compliant with Rule 6 of CENVAT Credit Rules, 2004. The Tribunal relied on previous decisions, including those affirmed by the Apex Court, to support their conclusion, allowing the appeals with consequential relief. en-us Fri, 25 Aug 2023 00:00:00 +0530 Mon, 28 Aug 2023 14:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442339 The Tribunal allowed the appeals, granting the appellants the benefit of Notification No. 67/95-CE for molasses captively consumed in the manufacture of ethyl alcohol and rectified spirit. It was held that ethyl alcohol and rectified spirit are non-excisable products, exempt from duty. The appellants were found compliant with Rule 6 of CENVAT Credit Rules, 2004. The Tribunal relied on previous decisions, including those affirmed by the Apex Court, to support their conclusion, allowing the appeals with consequential relief. Case-Laws Central Excise Fri, 25 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442339