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2015 (12) TMI 739 - SC - Central ExciseModvat / Cenvat Credit - Benefit of Rule 57A(4) of the Central Excise Rules - whether the inputs which was used were for the final products or not - Held that:- Insofar as sealing strips are concerned, they are not used by the assessee in the manufacture of aseptic packaging - Appeal preferred by the Department before the High Court has been dismissed solely on the ground that no question of law arises. We do not agree with the aforesaid observations of the High Court as according to us, question of law clearly arises which had to be determined by the High Court. We, thus, set aside the impugned judgment and remand the case back to the High Court - Appeal disposed of.
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