https://www.taxtmi.com/caselaws?id=753970 The CESTAT Mumbai allowed the assessee's appeal, setting aside the Commissioner's order regarding dutiability of molasses used in manufacturing non-excisable goods. The tribunal held that notification 67/95-CE facilitates captive consumption in integrated manufacturing processes, avoiding multiple duty assessments at intermediate stages. Since denatured spirits are manufactured goods that are excisable and not exempt, and molasses were used captively for this purpose, the molasses qualified for duty exemption under the notification. The tribunal emphasized that denaturing renders spirits unfit for human consumption without altering their utility for further manufacturing processes. en-us Tue, 11 Jun 2024 00:00:00 +0530 Thu, 13 Jun 2024 18:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753970 The CESTAT Mumbai allowed the assessee's appeal, setting aside the Commissioner's order regarding dutiability of molasses used in manufacturing non-excisable goods. The tribunal held that notification 67/95-CE facilitates captive consumption in integrated manufacturing processes, avoiding multiple duty assessments at intermediate stages. Since denatured spirits are manufactured goods that are excisable and not exempt, and molasses were used captively for this purpose, the molasses qualified for duty exemption under the notification. The tribunal emphasized that denaturing renders spirits unfit for human consumption without altering their utility for further manufacturing processes. Case-Laws Central Excise Tue, 11 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753970