https://www.taxtmi.com/caselaws?id=756090 CESTAT Chennai held that CENVAT credit on molasses used for manufacturing rectified spirit and undenatured alcohol is allowable. The department denied credit claiming these products were non-excisable goods not covered under Central Excise Tariff Act, 1985. However, SC in Dharani Sugars case established that addition of "other" in Heading 22.04 via sub-heading 2204.90 from March 2005 was not substantive change. Board Circular clarified rectified spirit and extra neutral alcohol are covered under sub-heading 22.07.2000 after tariff restructuring, making them excisable goods eligible for exemption notification benefits. Appeal allowed, demand unsustainable. en-us Fri, 19 Jul 2024 00:00:00 +0530 Fri, 26 Jul 2024 19:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756090 CESTAT Chennai held that CENVAT credit on molasses used for manufacturing rectified spirit and undenatured alcohol is allowable. The department denied credit claiming these products were non-excisable goods not covered under Central Excise Tariff Act, 1985. However, SC in Dharani Sugars case established that addition of "other" in Heading 22.04 via sub-heading 2204.90 from March 2005 was not substantive change. Board Circular clarified rectified spirit and extra neutral alcohol are covered under sub-heading 22.07.2000 after tariff restructuring, making them excisable goods eligible for exemption notification benefits. Appeal allowed, demand unsustainable. Case-Laws Central Excise Fri, 19 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756090