Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2023 (8) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (8) TMI 1367 - HC - Central ExciseAvailment and utilization of CENVAT Credit - inputs or not - tubes and flaps which are neither used in or in relation to the manufacture of final products - contravention of provisions of Rule 3(1) of Cenvat Credit Rules, 2004 - whether Hon’ble CESTAT and Commissioner has erred in law in considering the question of law to be settled in view of the orders passed in favour of the assessee for previous assessment years? HELD THAT:- In the case of COMMISSIONER OF CENTRAL EXCISE & SERVICE TAX-JAIPUR (PRESENTLY COMMISSIONER CENTRAL EXCISE COMMISSIONERATE, ALWAR) VERSUS M/S BALKRISHAN INDUSTRIES LTD. [2017 (11) TMI 1100 - RAJASTHAN HIGH COURT], the issue involved in the present case was considered by this Court and the appeal of Revenue was dismissed. Thus, no substantial question of law arises for consideration in the present appeal. The appeal is accordingly dismissed.
|