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2019 (8) TMI 146 - AT - Central ExciseCENVAT Credit - Ethanol (Ethyl alcohol) - denial of credit on the ground that the product contained alcohol and was not classifiable under Chapter 29 - HELD THAT:- Following the decision in the respondent’s own case [2016 (10) TMI 507 - CESTAT HYDERABAD] , the appeal filed by the department is without merits. On the very same issue, in the case of CCE VERSUS NEULAND LABORATORIES LTD. [2015 (10) TMI 669 - ANDHRA PRADESH HIGH COURT] where Tribunal on fact found that in this case duty levied on the raw material has actually been paid. Once it is found on fact and it is not challenged on the ground of any perversity, the exemption is applicable automatically. Appeal dismissed - decided against Revenue.
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