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2018 (10) TMI 1545 - AT - Central ExciseValuation - Precision Pipes/Tubes falling under Chapter 73 of the Central Excise Tariff Act - Revenue’s only grievance that such remanant pipes emerging at the depots end were of lesser value than the value of regular pipes and as such lesser duty should have been paid by the depots, in which case lesser credit would be available to the respondents - Held that:- Revenue is not denying the fact that the issue is covered by the earlier order of the Tribunal in the same assessee’s case but submits the view adopted by the Tribunal is not correct. The issue stands decided by the Tribunal by relying upon the earlier Hon’ble Supreme Court’s order. As long as the Tribunal’s order has not been set aside by the higher Appellate Forum, the same holds the field - impugned order upheld. CENVAT Credit - welding electrodes - Held that:- The issue is covered by various decisions of the High Courts, where on similar issue, credit is allowed - credit allowed. Appeal dismissed - decided against Revenue.
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