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2015 (12) TMI 1541

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..... ppeal 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 (10) TMI 669 - ANDHRA PRADESH HIGH COURT]. It is not disputed that the appellants purchased the inputs/ethanol from the suppliers. It is also not disputed that the appellants paid duty on the goods. .....

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..... rs and M/s Jaypore Sugar Company Ltd. The appellants took CENVAT Credit on the duties paid on ethanol. he department entertained the view that ethanol is a non-excisable product and that appellants have wrongly availed the credit. It is stated that in obedience to the instructions issued by Superintendent of Central Excise vide letter dated 21-04-2010 the appellants reversed the credit of ₹ .....

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..... payment of duty. So also, there goods were used in the manufacture of dutiable goods. The only ground under which the appellants were directed to reverse the credit is that the manufacturer-supplier is not required/liable to pay the duty. The appellants reversed the credit under protest as per the letter dated 21-04-2010 issued by Superintendent of Central Excise. The refund claim has been rejecte .....

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..... nts purchased the inputs/ethanol from the suppliers. It is also not disputed that the appellants paid duty on the goods. The credit is sought to be denied at the end of the receiving manufacturer on the ground that no duty is payable on the goods. The judgment stated supra squarely covers the issue under consideration in the present case. Applying the same, I have no hesitation to hold that impugn .....

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