2019 (8) TMI 146

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..... al filed by the department is without merits. On the very same issue, in the case of CCE VERSUS NEULAND LABORATORIES LTD. [ 2015 (10) TMI 669 - ANDHRA PRADESH HIGH COURT] where Tribunal on fact found that in this case duty levied on the raw material has actually been paid. Once it is found on fact and it is not challenged on the ground of any perversity, the exemption is applicable automatically. .....

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..... iled credit on Ethanol (Ethyl alcohol) as the product contained alcohol and was not classifiable under Chapter 29. Thus, not being excisable goods, no duty was payable by M/s Andhra Sugars Limited. Therefore, the respondents are not eligible for credit. After due process of law, the original authority confirmed the demand along with interest and ordered recovery of the wrongly availed credit with .....

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