2011 (3) TMI 174 - HC - Central Excise

Appeal u/s 35G - Reversal of cenvat credit - Rule 3(5) of Cenvat Credit Rules 2004 - the matter is covered against the revenue by judgment of this Court in CCE v. Punjab Steels 2010 (7) TMI 252 - PUNJAB AND HARYANA HIGH COURT - Decided in the favour of the assessee

Summary

The High Court of Punjab and Haryana dismissed the revenue's appeal under Section 35G of the Central Excise Act, 1944. The appeal was against an order of the Customs, Excise & Service Tax Appellate Tribunal. The court cited a previous judgment in CCE v. Punjab Steels 2010(260) ELT 521, stating that the matter was covered against the revenue.