CESTAT, Delhi: No Central Excise Duty on Manufacture of CO2 Gas During Manufacture of Beer - 08.04.2022

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

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