https://www.taxtmi.com/caselaws?id=755943 CESTAT Chennai allowed the appeal regarding exemption on molasses manufactured for captive consumption under N/N. 67/95-CE dated 16-03-1995. The department denied benefits claiming products were non-excisable goods under Section 2(d) of Central Excise Tariff Act 1944. The Tribunal relied on its earlier decision in Final Order No. 40789-40799/2014 and held that rectified spirit and extra neutral alcohol remained covered under subheading 22 07 2000 after tariff restructuring from 01.03.2005, supported by Board Circular No. 808/5/2005-CX. The SC upheld this position in Commissioner of CE ST versus Dharani Sugars Chemicals Ltd. The demand, interest and penalties were set aside. en-us Mon, 27 May 2024 00:00:00 +0530 Tue, 23 Jul 2024 15:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755943 CESTAT Chennai allowed the appeal regarding exemption on molasses manufactured for captive consumption under N/N. 67/95-CE dated 16-03-1995. The department denied benefits claiming products were non-excisable goods under Section 2(d) of Central Excise Tariff Act 1944. The Tribunal relied on its earlier decision in Final Order No. 40789-40799/2014 and held that rectified spirit and extra neutral alcohol remained covered under subheading 22 07 2000 after tariff restructuring from 01.03.2005, supported by Board Circular No. 808/5/2005-CX. The SC upheld this position in Commissioner of CE ST versus Dharani Sugars Chemicals Ltd. The demand, interest and penalties were set aside. Case-Laws Central Excise Mon, 27 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755943