CESTAT rules Undenatured Ethyl Alcohol non-excisable; no CENVAT credit or refund u/r 6(3) of CENVAT Credit Rules.

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....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.....