2015 (12) TMI 1541

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..... R [ORDER PER: MS.SULEKHA BEEVI ,C.S] 1. The appellants are manufacturers of Bulk drugs and drug intermediaries and are registered with the Central Excise Department. They were availing credit on duty paid on inputs and capital goods. The appellants purchased un-denatured ethyl alcohol/ethanol on invoices on payment of duty from suppliers viz. M./s GMR Industries, M/s Pioneer Distilleries, M/s An .....

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..... 03-2011 rejected the refund claim observing that the amount claimed as refund was not a duty of excise to be eligible for refund. The appellants preferred appeal before the Commissioner (Appeals) who vide the order impugned herein upheld the rejection. Being aggrieved the appellants are before the Tribunal. 2. The credit was availed by appellants on valid central excise invoices and under valid p .....

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..... ed by the judgment of the Tribunal in Neuland Laboratories Ltd Vs C C E Hyderabad [2015(317) ELT 705(Tri-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( 319) ELT 4140(AP)]. 4. It is not disputed that the appellants p .....

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