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Central Excise - Highlights / Catch Notes

Home Highlights November 2016 Year 2016 This

The denatured alcohol is acknowledged as an excisable good and ...


Denatured alcohol classified as excisable under CENVAT Credit Rules, 2004; mandates equal treatment for all manufacturers.

November 24, 2016

Case Laws     Central Excise     AT

The denatured alcohol is acknowledged as an excisable good and 'output' in terms of CENVAT Credit Rules, 2004. There cannot be discriminatory treatment in the treatment accorded to two manufacturers of the same product merely on the ground that one uses captively produced molasses and the other procures from external sources - AT

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