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Aurobindo Pharma Ltd, Aurobindo Pharma Limited (Unit-V) Versus Commissioner of Central Excise, Customs And Service Tax Hyderabad-I

2015 (12) TMI 1399 - CESTAT BANGALORE

Denial of CENVAT Credit - whether the appellant who has procured ethyl alcohol from M/s Andhra Sugars, on payment of duty of excise can be disallowed the credit of the said duty on the ground that the supplier of the inputs should not have paid the d .....

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f the inputs on the ground that the supplier should not have paid such duty. One such reference can be made to a latest decision of the Tribunal in the case of Cummins Diesel Sales & Service India Ltd Vs CCE Pune [2014 (11) TMI 238 - CESTAT MUMBAI]. .....

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ajority 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. - there i .....

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5 - Archana Wadhwa, Member (J) For the Appellant : None For the Respondent : Mr Pakshi Rajan, AR ORDER Per Archana Wadhwa After rejecting the request for adjournment, I proceed to decide the appeals itself inasmuch as I find that the issue involved i .....

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hra Sugars Ltd on payment of duty. Inasmuch as the said ethyl alcohol is an input for the appellant's final product, they have availed CENVAT credit of duty paid thereon. 3. Revenue's objection is that inasmuch as the ethyl alcohol is not an .....

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d. Accordingly, after initiation of proceedings by way of show-cause notices, (in some cases by invoking longer period of limitation), the lower authorities have denied the CENVAT credit to the appellants. 4. The short question required to be decided .....

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d the duty. Revenue has not raised any objection at the time of payment of duty by M/s Andhra Sugars. It stands held in number of decisions that the recipient of the goods/inputs cannot be denied the CENVAT Credit of duty paid by the supplier of the .....

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