https://www.taxtmi.com/highlights?id=84771 The CESTAT held that Undenatured Ethyl Alcohol is not excisable. As the goods were non-excisable, they could not be considered exempt u/r 6(3) of CENVAT Credit Rules. Consequently, the Appellant was ineligible to claim credit and reversal of such inadmissible credit by payment did not entitle refund. The Appellant's refund claim was rejected as the goods were non-excisable. en-us Sat, 11 Jan 2025 08:46:29 +0530 Sat, 11 Jan 2025 08:46:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=84771 The CESTAT held that Undenatured Ethyl Alcohol is not excisable. As the goods were non-excisable, they could not be considered exempt u/r 6(3) of CENVAT Credit Rules. Consequently, the Appellant was ineligible to claim credit and reversal of such inadmissible credit by payment did not entitle refund. The Appellant's refund claim was rejected as the goods were non-excisable. Highlights Central Excise Sat, 11 Jan 2025 08:46:29 +0530 https://www.taxtmi.com/highlights?id=84771