Molasses Captively Consumed in Manufacture of Alcohol for Human Consumption not subject to Central Excise Duty: CESTAT [Read Order]

By Kalyani B. Nair - On September 8, 2023 9:30 am - 2 mins read
Molasses Captively Consumed in Manufacture - of Alcohol for Human Consumption - Central Excise Duty - CESTAT - TAXSCAN

The Bangalore Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), ruled that molasses captively consumed in the manufacture of alcohol for human consumption is not subject to central excise duty. The appellants, M/s NSL Sugars Limited, are engaged in the manufacture of sugar and in the course of manufacture of sugar, molasses…

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