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M/s Divis Laboratories Ltd. Versus The Commissioner, C,C. E&S. T, Hyderabad-III

2015 (12) TMI 1541 - CESTAT HYDERABAD

Rejection of refund claim - CENVAT Credit availed by appellants did not represent duty of excise - Held that:- The issue is covered by the judgment of the Tribunal in Neuland Laboratories Ltd Vs C C E Hyderabad [2013 (11) TMI 1339 - CESTAT BANGALORE .....

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IGH 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. The credit is sought to be denied at the end of the receiving manufactu .....

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r the Respondent : Shri Ajay Saxena, AR ORDER [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 o .....

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nts 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 Superin .....

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unt of ₹ 43,96,488/-. A show cause notice was issued to the appellants proposing rejection of the refund claim for the reason that CENVAT Credit availed by appellants did not represent duty of excise. The original authority vide order dated 31- .....

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n. Being aggrieved the appellants are before the Tribunal. 2. The credit was availed by appellants on valid central excise invoices and under valid payment of duty. So also, there goods were used in the manufacture of dutiable goods. The only ground .....

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entral Excise. The refund claim has been rejected on the ground that the impugned amount does not represent duty of excise. It is not denied that the amount was collected on valid invoices as duty of excise by the manufacturer supplier. If that be so .....

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