2016 (10) TMI 507

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..... products? - Held that: - similar issue decided in the case of Commissioner Versus Neuland Laboratories Ltd. [2015 (10) TMI 669 - ANDHRA PRADESH HIGH COURT]. Credit cannot be denied at the receivers end, when the supplier has paid duty and issued valid invoices. Ethyl alcohol is an excisable commodity and CENVAT credit admissible - appeal allowed - decided in favor of appellant. - Appeal N .....

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..... nts raising the allegation that appellants have irregularly availed credit on Ethanol (Ethyl alchohol) as the product contained alcohol and was not classifiable under Chapter 29 of CETA. Thus not being excisable goods no duty was payable by M/s Andhra Sugars Ltd. That therefore, appellants are not eligible for credit. After due process of law, the original authority confirmed the demand along with .....

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..... d invoices. Therefore, the argument of the Revenue that Ethyl alcohol is not an excisable commodity and that though duty is paid, the credit is not admissible on the product, is devoid of merits. Following the ratio laid in the above judgments, I find that the impugned order is not sustainable. 5. In the result, the impugned order is set aside. The appeal is allowed with consequential reliefs, .....

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