Undenatured Ethyl Alcohol Non-Excisable, Ineligible for CENVAT Credit.

The CESTAT determined that Undenatured Ethyl Alcohol is non-excisable, meaning it does not qualify for excise duty. As a result, these goods cannot be considered exempt under Rule 6(3) of the CENVAT Credit Rules. Consequently, the appellant was ineligible to claim CENVAT credit, and any reversal of such inadmissible credit through payment does not warrant a refund. The appellant's refund claim was rejected due to the non-excisable nature of the goods. .....

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