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2015 (10) TMI 1966 - AT - Central ExciseDenial of CENVAT Credit - Capital goods - Held that:- Revenue has filed this appeal basically on the ground that the said decision of CESTAT in the case of CCE, Trichy v. India Cements Ltd., (2004 (5) TMI 441 - CESTAT, CHENNAI) does not hold good as the said decision has already been stayed by Hon’ble Madras High Court vide its orders dated 6-4-2005 (Interim Stay) and 20-9-2005 (stay made absolute) in the matter of C.M.A. No. 392-395/2005 [2011 (8) TMI 399 - MADRAS HIGH COURT ] (filed by CCE, Trichy against the Tribunal’s order in question. - decision of the Tribunal in the case of CCE, Trichy v. India Cements Ltd., (supra) had only been stayed and not been set aside by any competent Court. In any case, that case of CCE, Trichy v. India Cements Ltd., has since been decided Hon’ble Madras High Court upholding the Tribunal’s decision. Consequently the very basis of the Revenue’s appeal collapses. - Decided against Revenue.
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