https://www.taxtmi.com/caselaws?id=443090 The Tribunal allowed the appeal, holding that the demand for duty on molasses captively consumed for the production of Rectified Spirit was unsustainable. The Tribunal referred to previous decisions and clarified that molasses used for manufacturing Rectified Spirit and DNA qualifies for exemption under Notification No. 3/2005-CE. Additionally, the Tribunal found the demand for duty from July 2012 to March 2013 invalid, citing restructuring of the tariff and supporting judicial precedents. The impugned order was set aside, granting consequential reliefs to the appellant. en-us Tue, 12 Sep 2023 00:00:00 +0530 Sat, 16 Sep 2023 08:45:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443090 The Tribunal allowed the appeal, holding that the demand for duty on molasses captively consumed for the production of Rectified Spirit was unsustainable. The Tribunal referred to previous decisions and clarified that molasses used for manufacturing Rectified Spirit and DNA qualifies for exemption under Notification No. 3/2005-CE. Additionally, the Tribunal found the demand for duty from July 2012 to March 2013 invalid, citing restructuring of the tariff and supporting judicial precedents. The impugned order was set aside, granting consequential reliefs to the appellant. Case-Laws Central Excise Tue, 12 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443090