SC: Subsidy Taxability Depends on its Purpose under The Income Tax Law  ||  MP HC:Revenue Authority’s Decision Can’t Operate as Res Judicata in Absence of Express Statutory Bar  ||  SC: Breakup Followed by Suicide does not Automatically Amount to Abetment to Suicide  ||  SC: Election Petition under Representation of the People Act Must be Filed Personally by Petitioner  ||  Patna HC: Template Arrest Memo cannot Satisfy Mandate under Article 22 of Constitution  ||  MP HC: Delayed Cruelty FIR not Counterblast When Wife “Remains Silent” to Save her Married Life  ||  MP HC:Revenue Authority’s Decision Can’t Operate as Res Judicata in Absence of Express Statutory Bar  ||  Patna HC: Signature Mismatch alone cannot Prove OMR Tampering  ||  J&K&L HC: Bail can be Set Aside if Contrary to Statutory Mandate  ||  Kerala HC: Headmistress’s Churidar cannot Bar Entry, Clothing Choice is A Fundamental Right    

CESTAT, Delhi: No Central Excise Duty on Manufacture of CO2 Gas During Manufacture of Beer - (08 Apr 2022)

EXCISE

Customs, Excise and Service Tax Appellate Tribunal, Delhi has observed that central excise duty cannot be levied during the manufacture of beer on the manufacture of carbon dioxide gas (CO2) as the alcoholic liquors for human consumption is a State subject.

Tags : CUSTOMS   EXCISE AND SERVICE TAX APPELLATE TRIBUNAL   CENTRAL EXCISE DUTY   MANUFACTURE OF BEER   CARBON DIOXIDE GAS   ALCOHOLIC LIQUORS   CONSUMPTION   STATE SUBJECT  

Share :        

Disclaimer | Copyright 2026 - All Rights Reserved