https://www.taxtmi.com/caselaws?id=449664 CESTAT Hyderabad held that the appellant was entitled to CENVAT credit on capital goods installed in distillery plant for manufacturing ethyl alcohol during June 2011-June 2012, as the final cleared goods (denatured alcohol) were excisable. The tribunal distinguished the case from precedent where area-based exemption applied. CENVAT credit on erection, commissioning, and installation services after April 2011 was also allowed as input services. The matter regarding exemption under Notification 67/1995-CE on molasses was remanded to Commissioner for proper adjudication following natural justice principles. The demand for 6% payment under Rule 6(3)(i) CCR 2004 was set aside, as the department cannot force a specific option on the assessee. en-us Fri, 16 Feb 2024 00:00:00 +0530 Sat, 17 Feb 2024 06:49:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449664 CESTAT Hyderabad held that the appellant was entitled to CENVAT credit on capital goods installed in distillery plant for manufacturing ethyl alcohol during June 2011-June 2012, as the final cleared goods (denatured alcohol) were excisable. The tribunal distinguished the case from precedent where area-based exemption applied. CENVAT credit on erection, commissioning, and installation services after April 2011 was also allowed as input services. The matter regarding exemption under Notification 67/1995-CE on molasses was remanded to Commissioner for proper adjudication following natural justice principles. The demand for 6% payment under Rule 6(3)(i) CCR 2004 was set aside, as the department cannot force a specific option on the assessee. Case-Laws Central Excise Fri, 16 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449664