2025-VIL-43-CESTAT-CHE-CE
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CENTRAL EXCISE CESTAT Cases

Central Excise - Excise Duty, CENVAT Credit, Undenatured Ethyl Alcohol - The appellant, cleared "Undenatured Ethyl Alcohol" from its factory between 01.03.2005 and 31.12.2005. Until 28.02.2005, the "Undenatured Ethyl Alcohol" was classified under heading 2204.90 and was exempt from duty. From 01.03.2005, there was no tariff item under which the "Undenatured Ethyl Alcohol" could be classified, and it was no longer considered "excisable goods". The appellant continued to pay an amount equivalent to the CENVAT credit attributable to the inputs and input services used in the manufacture of the "Undenatured Ethyl Alcohol" until 31.12.2005, under the mistaken belief that the same position would continue to apply. The appellant later filed a claim for refund of the CENVAT credit paid, which was rejected by the authorities - Whether the authorities were justified in rejecting the refund claim of the appellant - HELD - the "Undenatured Ethyl Alcohol" was not an "excisable good" from 01.03.2005 onwards, and therefore, it could not be considered as "exempted goods" under Rule 6(3) of the CENVAT Credit Rules, 2004. The CESTAT relied on its own previous decision in the appellant's case, which had held that the "Undenatured Ethyl Alcohol" was not an excisable good - since the goods were not excisable, the appellant could not have claimed CENVAT credit in the first place, and the reversal of such credit by payment put the appellant in a position of compliance with the law - the appeal is dismissed
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