New User   Login      
Tax Management India .com TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2015 (12) TMI 1541 - CESTAT HYDERABAD

2015 (12) TMI 1541 - CESTAT HYDERABAD - TMI - 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 ]. 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 Laborator .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

nugopal & Shri P.Dwarakanath, Advocates For 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 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 Andhra Sugars .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

, the appellants filed refund claim for an amount 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 31-03-2011 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 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version