Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2016 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (7) TMI 1109 - AT - Central ExciseImpact of subsequent decision of Apex Court on the matter already concluded - Cenvat Credit - capital goods used in the mines - Held that:- it was held by the Hon’ble Supreme Court that after the proceedings had attained finality and have not been challenged before the higher authorities, the benefit cannot be extended to that particular assessee in view of a subsequent decision by the Supreme Court. Otherwise also we find that the issue is no more res integra. In the absence of fact of filing the appeal against Commissioner’s order denying the credit, it has to be held that the Commissioner’s order attained the finality. In such circumstances, the benefit of any subsequent decision of higher forum, cannot be extended inasmuch as the assessee has not kept the proceedings alive during the in between period so as to infuse life into the same. The proceedings having become dead, cannot be made alive subsequently. - Decided in favor of revenue.
|