Molasses used in Production of Rectified Spirit falls under ‘Final Product’ is Eligible to Avail CENVAT Credit of Customs Duty: CESTAT [Read Order]

By Shabna Rahim - On July 29, 2023 1:30 pm - 2 mins read
Molasses - Production of Rectified Spirit - CENVAT Credit of Customs Duty - CENVAT Credit - Customs Duty - CESTAT - taxscan

The Chennai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the molasses used in the production of rectified spirit falls under ‘final product’ and was eligible to avail of CENVAT Credit of Customs duty.  EID Parry (India) Ltd, the appellant assessee was engaged in the manufacture of Denatured Ethyl Alcohol…

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