https://www.taxtmi.com/caselaws?id=751855 CESTAT Chennai held that denial of exemption under Notification 67/95 dated 16.3.1995 for rectified spirit manufactured from captively consumed molasses was incorrect. The tribunal relied on precedent from Sri Ambika Sugars Ltd. and Rajshree Sugars case, determining that rectified spirit qualifies as excisable goods covered under the exemption notification for captive consumption. The impugned order was set aside and appeal was allowed, granting the benefit of exemption to the appellant. en-us Thu, 25 Apr 2024 00:00:00 +0530 Thu, 25 Apr 2024 17:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751855 CESTAT Chennai held that denial of exemption under Notification 67/95 dated 16.3.1995 for rectified spirit manufactured from captively consumed molasses was incorrect. The tribunal relied on precedent from Sri Ambika Sugars Ltd. and Rajshree Sugars case, determining that rectified spirit qualifies as excisable goods covered under the exemption notification for captive consumption. The impugned order was set aside and appeal was allowed, granting the benefit of exemption to the appellant. Case-Laws Central Excise Thu, 25 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751855