Central Excise duty not leviable on CO2 manufactured during beer manufacturing process

Anheuser Busch InBev India Limited Vs Commissioner (CESTAT Delhi) Appellant is manufacturing an alcoholic drink i.e. Beer which is not excisable under Central Excise Act but is excisable under Rajasthan State Excise Act. The show cause notices have been issued under Central Excise Act. This Act is a central legislation enacted pursuant to the legislative power conferred on the Parliament in terms of Article 246 read with Entry 84 of List-I of the Seventh Schedule to the Constitution during the relevant Entry No.84 read as follows: “84. Duties of excise on tobacco and other goods manufacture ...