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2016 (10) TMI 507 - AT - Central ExciseDenial of CENVAT credit - manufacturers of Bulk drugs - input ethanol - product contained alcohol and was not classifiable under Chapter 29 of CETA - wheteher CENVAT credit can be denied on the ground that supplier is not required to pay duty on such products? - Held that: - similar issue decided in the case of Commissioner Versus Neuland Laboratories Ltd. [2015 (10) TMI 669 - ANDHRA PRADESH HIGH COURT]. Credit cannot be denied at the receivers end, when the supplier has paid duty and issued valid invoices. Ethyl alcohol is an excisable commodity and CENVAT credit admissible - appeal allowed - decided in favor of appellant.
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