https://www.taxtmi.com/caselaws?id=764469 CESTAT Chennai dismissed the appellant's refund claim regarding Undenatured Ethyl Alcohol. The tribunal held that Undenatured Ethyl Alcohol is non-excisable and cannot be classified as exempt goods under Rule 6(3) of CENVAT Credit Rules. Since the appellant wrongfully claimed credit for non-excisable goods, reversal of such credit through payment made them compliant with law. The Commissioner (Appeals) correctly determined no refund was warranted as the goods were not excisable in the first place. en-us Thu, 09 Jan 2025 00:00:00 +0530 Fri, 10 Jan 2025 14:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764469 CESTAT Chennai dismissed the appellant's refund claim regarding Undenatured Ethyl Alcohol. The tribunal held that Undenatured Ethyl Alcohol is non-excisable and cannot be classified as exempt goods under Rule 6(3) of CENVAT Credit Rules. Since the appellant wrongfully claimed credit for non-excisable goods, reversal of such credit through payment made them compliant with law. The Commissioner (Appeals) correctly determined no refund was warranted as the goods were not excisable in the first place. Case-Laws Central Excise Thu, 09 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764469