2016 (10) TMI 507

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.... for the Respondent. ORDER [Order per: Sulekha Beevi, C.S.] 1. The issue arising for consideration is whether the appellant who has procured ethanol (input) from M/s Andhra Sugars(Ltd) on payment of excise duty can be denied credit on the ground that M/s Andhra Sugars (Ltd) the supplier is not required to pay duty on such products. 2. The appellants are manufacturers of Bulk drugs and use etha....

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....filed the present appeal. 3. The issue is settled by the judgments laid in the following cases. i) CCE, Hyderbad Vs Neuland Laboratories Ltd CE Appeal No.38/2014(HC-AP dated 04-03-2014) ii) Final Order No.22100-22102/2015 dated 28-10-2015 (M/s Aurobindo Pharma Ltd Vs CCE, Hyderabad). 4. It is not disputed that appellants procured ethanol from M/s Andhra Sugars Ltd by paying duty. The use of ....