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2016 (10) TMI 670 - HC - Central ExciseCenvat/Modvat on inputs - Held that: - the legal issue was decided in favour of the respondent by the Commissioner of Central Excise (Appeals) while referring to the order passed by the Tribunal in the case of MARUTI UDYOG LTD. Versus COMMISSIONER OF C. EX., DELHI-III [2004 (6) TMI 155 - CESTAT, NEW DELHI]. The case was found to be fit for filing appeal before the Tribunal only for the reason that the appeal against the order passed by the Tribunal in M/s Maruti Udyog Ltd. case was pending before Hon'ble the Supreme Court at that time, however, the same has now been dismissed. As the legal issue involved in the case has already been decided in favour of the assessee, we do not find any reason to go into the issue as to whether the appeal filed by the revenue before the Tribunal was competent in view of alleged irregularity in the approval granted by the Committee of Commissioners - appeal dismissed - decided in favor of assessee.
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