Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2016 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (10) TMI 65 - AT - Central ExciseCenvat demand alongwith interest - Cenvat credit irregularly availed on Ethanol from April, 2011 to March, 2012 - Held that:- the issue is now fully covered in favour of the appellants. It is also noted that even in the case of Asian Colour Coated Ispat Ltd V/s CCE Delhi [2014 (9) TMI 974 - CESTAT NEW DELHI], where originally there was difference of opinion between two members of the Tribunal, as per majority decision it was held that CENVAT Credit cannot be denied to an assessee on the ground that manufacturer of final product was not required to pay duty by utilising the credit, as the activity at his end did not amount to manufacture. The said decision was later followed in Aurobindo Pharma Ltd V/s Commissioner of CE, Cus and ST Hyderabad-I [2015 (12) TMI 1399 - CESTAT BANGALORE]. Therefore, by relying on the Tribunal judgment in the case of Neuland Laboratories Ltd. Vs. CCE Hyderabad-I [2013 (11) TMI 1339 - CESTAT BANGALORE] which was appealed by Department before High Court and Hon'ble A.P. High Court had dismissed the same reported in [2015 (10) TMI 1036 - ANDHRA PRADESH HIGH COURT] and the same has attained finality upto Hon'ble Supreme court, it is seen that Commissioner (Appeals), in the appellant's own case, for different period July 2006 to May 2011, has allowed the appeals on identical issue. - Decided in favour of appellant
|