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2015 (12) TMI 1541 - AT - Central ExciseRejection of refund claim - CENVAT Credit availed by appellants did not represent duty of excise - Held that:- The issue is covered by the judgment of the Tribunal in Neuland Laboratories Ltd Vs C C E Hyderabad [2013 (11) TMI 1339 - CESTAT BANGALORE ]. Further that the appeal filed by the Revenue against the said judgment was dismissed by the Hon’ble High Court of Andhra Pradesh upholding the judgment of the Tribunal Commissioner Vs Neuland Laboratories Ltd. (2015 (10) TMI 669 - ANDHRA PRADESH HIGH COURT]. It is not disputed that the appellants purchased the inputs/ethanol from the suppliers. It is also not disputed that the appellants paid duty on the goods. The credit is sought to be denied at the end of the receiving manufacturer on the ground that no duty is payable on the goods. - Decided in favour of assessee.
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