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2015 (10) TMI 647 - HC - Central ExciseCenvat/Modvat Credit - Capital goods - High Court dismissed appeal filed by Revenue for non prosecution.the appeal was filed against the decision of Tribunal [2005 (11) TMI 348 - CESTAT, CHENNAI]; wherein tribunal held that Revenue has not claimed that the operation of the order of the Tribunal [2002 (6) TMI 127 - CEGAT, NEW DELHI] has been stayed. The mere pendency of a civil appeal cannot be taken as having any impact on the precedent value of the Tribunal’s decision which is the subject-matter of the appeal.
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