Cenvat Credit Allowed for Capital Goods and Input Services in Distillery Plant Production of Ethyl Alcohol.

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....CENVAT credit - capital goods installed in the distillery plant used for manufacture of Ethyl Alcohol - The CESTAT ruled in favor of the appellant, emphasizing that Cenvat credit cannot be denied on capital goods based on the stage at which the final goods become liable to central excise duty. - Regarding the eligibility of Cenvat credit on input services used in setting up the distillery plant post-April 1, 2011, the tribunal held that such services qualify as input services under the Cenvat Credit Rules, 2004.....