Custom, Excise & Service Tax Tribunal
M/S Neuland Laboratories Ltd vs Commissioner Of Central Excise, ... on 25 November, 2013
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL SOUTH ZONAL BENCH BANGALORE Final Order No. 26994 / 2013 Application(s) Involved: E/Stay/26594/2013 in E/26277/2013-SM Appeal(s) Involved: E/26277/2013-SM [Arising out of Order-in-Appeal 162/2012 dated 18/01/2013 passed by Commissioner of Customs, Central Excise & Service Tax (Appeals-I&III), HYDERABAD-I] M/s Neuland Laboratories Ltd Bonthapally, Village, Jinnaram M, MEDAK DIST., A.P. Appellant(s) Versus Commissioner of Central Excise, Customs and Service Tax - HYDERABAD-I KENDRIYA SHULK BHAVAN, L.B STADIUM ROAD, BASHEERBAGH, HYDERABAD 500004. Respondent(s)
Appearance:
None For the Appellant Mr. A.K. Nigam, Addl. Commissioner (AR) For the Respondent CORAM:
HON'BLE SHRI B.S.V.MURTHY, TECHNICAL MEMBER ________________________________________ Date of Hearing: 25/11/2013 Date of Decision: 25/11/2013 Order Per : B.S.V.MURTHY Nobody is present on behalf of appellant. However written submissions have been received and taken on record. Heard learned Authorised Representative.
2. The issue involved is whether appellant is eligible for Cenvat credit of Excise duty paid on Ethanol by supplier. The credit has been denied on the ground that Ethanol is not liable to excise duty and since duty was not payable, credit would not be admissible.
3. Learned AR fairly agrees that the very same issue had come up before this Tribunal in respect of the very same appellant and the Tribunal vide Final Order Nos. 25797/2013 dated 06.08.2013 and 26315/2013 dated 05.09.2013 had decided the issue in favour of the assessee. Since the issue involved has already been settled by the Tribunal vide the orders cited above in the appellants own case, the appeal itself is to be decided in this case. Accordingly, the requirement of pre-deposit is waived and the appeal is allowed.
4. Stay application and appeal stand disposed of.
(Order dictated and pronounced in open court) (B.S.V.MURTHY) TECHNICAL MEMBER /vc/